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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › December 2013 paper
Dear Sir
Could you please explain to me how do I get the figures for Pillow cases for material usage planning variance: std quantity is 90000 and revised quantity is £99000?
Revised quantity for Sheets, 240000?
Many thanks.
The original standard for pillow cases was 0.5 sq m. So for 180,000 cases that means 90,000 sq m.
The question said that the change in design needed 10% more, so 90,000 + 10% = 99,000 sq m.
Sheets need 2 sq m, so for 120,000 they need 240,000 sq m. There is no mention of this changing and so the standard remains at 2 sq m..