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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › december 2013 Question 2 part b
sir i do not understand when calculating Total Through put per hour for small panel
No of units x T/P per unit
1000 units x 2640 =$ 2,640,000
For large panel: 1500 units x 8300 = $12,450,000
Total = $15,090,000
but in 2013 answers booklet it says:
Total hours x T/P per hour:
600 x $4400 = $2640000
2100 x$5928.57=$ 12449997
Total = $ 15089997
I cant pick up how they have reached to this answer.
Please correct me if i am wrong
Many thanks
The difference is simply rounding and is irrelevant – you would still get full marks (the marks in Section C questions are for the workings, not for the final answer).
The throughput per hour for large panels is $5928.571429 but has been rounded to the nearest cent in the answer.
Thank you sir
You are welcome 🙂