PM*** F5 December 2013 Exam was.. Post your comments ***

@Daria Fixed costs is $4000 per hour So the small panels I remember the numbers so it would be Contribution for small panels = $4400 4400 / 4000 = 1.1

Thank you Daria. I was worried, cos i did not go with a good black pen. My good pens were the blue, and since I could not use them, i had to use the black pen with bad writing. :) Thanks for the clarification

Was there 90% of usage of Machine M or 85%? I think I have used 85% in calculations......will it cost me a mark?

I too Used 85% ....

My second attempt, this time used different method of study, understood all the questions, and really pray Ive done enough to pass this time round. Best of luck to everyone!

I passed last seating. I had the feeling i didn't do well at all. But i actually passed with good marks. I think the examiner is lenient. ;) So better not get worried if you didn't do well, concentrate on your other papers( if any =P)

Mo, thank you so much, now i understand i've wrote the correct formula of TPAR but have made a stupid, really stupid mistake in calculations(((

in throughpt 1000 was complsry so total hour 2700-600 hr of complsry so remaing hors was 2100 and unit 1500 ,1000

still confused in PM question do we need to calculate ratio for division c aswell

I believe the TPAR was SP-DM/1.4 hours for Large panels and SP-DM/0.6 hours for small panels. contribution per factory hour should be ( 5 x 12 x 50 ) x 95% = 2700 dl + voh + foh = 12million so contribution per factory hour should be 12 million/2700 = $444.44?? My TPAR for large panels was 13 something and small panels was 9.9 if i remember correctly.

Sparky, 12mln/2700=4 444,44, not 444 maybe it's the reason

it's ok

Sparky, I got exactly the same answer...fingers crossed as I really thought I messed that question up! Looks like we would lose a mark for messing up the calc. It is 4444 but I put 444 :-(

Hello everyone, 1. First two, go with further processing and last one, sell at split off (This one was an easy 10 marks!!) 2. I think i got 1.7 (large) and 1.2 (small). My bottlenecks hours was something like 36xx hours. Although this might be wrong since i didn't take into consideration the 90% capacity. (This was hard) 3. I used the avg. time pu x batches x cost per batch ($200) to get the total cost of labour. 4. Calculated incremental change, and commented on it. 5. Planning variance was adverse, Operational variance was favorable. Manager performed well despite total adverse material variance..

in TPAR questn total bottle neck resource tine availbl was 50 * 5 * 13 =2925 i frstly did it with 2700. bt accordng 2 me i think tht the time AVAILABLE was 2925 but labour only utilize 2700 hours . in formula of TPAR. total bottle neck resource time availabl was written.

On a separate note does anyone know how I stop receiving email notifications everytime something is posted, I'm getting about 100 emails. Good luck everyone. Tax tomorrow for me!

I got same as evilozfon . I am just not sure about Q3

Guys. Can you help on the learning curve.Q3 I used the cumulative units as 8 then the second cumulative units as 7. Calculated the difference and applied to the month of november for the 8 units multiplied by 12. the previous 8 units used the hours I found when calculating the leaning curve ( which had 8 cumulative units) multiplied by 8 and multiplied by 12. Was I wrong. Pliz help???

Q1 : The first two products should go for further processing and the third one shouldn’t Q2: Throughput accounting : Large scale = 0.97 TPAR Small Scale = 1.6 TPAR Total bottleneck hours were 2700 12hoursx5daysx50weeks= 3000 x90% time for machine M = 2700 Through Units for small scale should be 1000 x0.6 per unit = 600 bottleneck hours 2700-600 = 2100/1.6hr = 1500 units of large scale Q3 Learning curve for last month should be... Do not remember already Q4 Just calculated increese in costs and revenue and gross profit margin with some discusson Q5 Bedsheets Standard price : 5$ Actual price : 5.8$ RSP : 5×1.1 = 6 RSQ : Same as budgeted Pillows RSQ = 0.55m2 per unit Planning variance was adverse Operational variance was favorable I attempted all the questions !

Question 3) Learning curve: July- Oct = 8 batches, b,given so y=200 * 8^-0.184.. ans * 8 = xx hrs for 8 batches (jul-oct) Nov - learning curve effect ceases, (8 batches-1) y=200 * 7^-o.184.. ans * 7 =XX batches for 7 batches difference bet 1st n 2nd ans =xx hrs/batch for nov * 8(ans for 8 batches for nov) therefore total hrs = xx hrs(jul-oct) + xx hrs for nov = xxx hrs * $12-final ans-total lab cost i did smthing like dat for q3!

let's hope for a pass ;)

Hi guys for q5 planning and operational for usage variance wat value did you guys use std cost...$5? or revised std cost ....$5.80?

this was a def disaster for me !!! just got so nervous and had complete black out!!! bloody second attempt

1800 n 300 i thnk so

Total O/H = 12,000,000 Bottleneck Hrs = 12hrs x 5 days x 50 weeks x 85%= 2,550hrs Cost/bnr= 12,000,000/2,550hrs = 4,706 Small Panels =0.6hrsx1,000 units = 600hrs Large panels = 1950hrs (1950/1.4= 1,393 units)

opentuition is fake dnt belive on it. i hate hate his website n dnt need this in any future make us fool by gyessing nonsens topic go to hell block my account

tough enough but i think i got there

the exam was pretty good...could have scored more if that Throughput in question no.2 was not so tricky

I also went blank on the throughput question, think I messed up the learning curve but hopefully done enough!! Fingers crossed

It was Ok...I did 4 5/6 LOL, when I was going to do the conclusion for question 4 the people tell me time up...i gathered most of my marks in Q2,Q3 and Q5, so im hoping i get a further 10 marks in Q1 and Q4 to pass...NOW UNTO F6