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Dec ’11 Past Paper

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Dec ’11 Past Paper

  • This topic has 9 replies, 4 voices, and was last updated 12 years ago by Anonymous.
Viewing 10 posts - 1 through 10 (of 10 total)
  • Author
    Posts
  • June 6, 2012 at 8:52 am #53151
    candice33
    Member
    • Topics: 6
    • Replies: 11
    • ☆

    Can you please explain the figures in ques 1 (ii).

    June 6, 2012 at 2:55 pm #99286
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    I think it would be hard for me to improve on the explanation given in the ACCA model answer. Give me one number you need to have explained.

    June 7, 2012 at 3:31 pm #99287
    candice33
    Member
    • Topics: 6
    • Replies: 11
    • ☆

    Oh my you are right. CPU demand 500, Package 1…..62, 972 AND Profit under demand 500, Package 1…..4, 557, 302

    June 8, 2012 at 4:42 am #99288
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    CPU, Package 1, 500 demanded: 62,972 =

    11,412 + 9,500 + 8,450 + 4,810 +13,800 +7,500,000/500, ie full cost.

    Variable cost per unit = 11,412 + 9,500 + 8,450 + 4,810 +13,800 = 47972

    19% mark-up = 0.19 x 47972 = 9,114.68, profit per unit
    9114.68 x 500 units = 4,557,340 (rounding difference compared to ACCA answer).

    HTH

    December 3, 2012 at 2:52 am #99289
    peilin
    Member
    • Topics: 8
    • Replies: 19
    • ☆

    Hi,
    May i know if i used the expected value in my maximax, maximin and minimax regret will gain mark for the calculation?

    Thanks!

    December 3, 2012 at 7:30 am #99290
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    Expected value plays no part in maximax etc, so you wouldn’t get many, or any, marks.

    May 13, 2013 at 11:33 pm #125391
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 8
    • ☆

    Dear Tutor, can you please also explain how the Profit under demand 500, Package 2 …… 3 307 302 was calculated?

    May 14, 2013 at 4:37 am #125399
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 8
    • ☆

    Please somebody help me with my question

    May 14, 2013 at 5:51 am #125401
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    CPU, Package 2, 500 demanded: 65,472 = 11,412 + 9,500 + 8,450 + 4,810 +13,800 +8,750,000/500, ie full cost.
    Variable cost per unit = 11,412 + 9,500 + 8,450 + 4,810 +13,800 = 47972
    19% mark-up = 0.19 x 47972 = 9,114.68, profit per unit
    9114.68 x 500 units = 4,557,340 = package 1 profit, before 7,500,000 fixed costs (rounding difference compared to ACCA answer).

    Package 2 has same variable costs and markup, but its fixed costs are 1,250,000 higher and so its profit is q,250,000 lower than package 1; similarly, package 3 is 2,500,000 lower profits than Package 1 because fixed costs are $2,500,000 higher.

    May 14, 2013 at 7:31 am #125407
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 8
    • ☆

    Got you, thanks a lot!!

  • Author
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