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i only commented that staff costs were much higher than div C, even though they employed less people but that it could be explained by the high demand for skilled workers in country S
umerazizch123
I got 1800 and 30 as well but I don’t think that was right as you had to take account of the fact they had promised 1000 units of the smaller panels I think?? Maybe not but it just dawned on me at the end.
A hard paper I think. Ended up with 13.8 and 9.9 for TA ratios. Don’t think they were right as I messed up the question by running over on questions 1!
Learning curve – does anyone know if you could use the forumla or the tabular approach as the volume was doubling?
Not enough time for me on that paper. June 2013 was a LOT easier.
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 = 2700Through Units for small scale should be 1000 x0.6 per unit = 600 bottleneck hours
2700-600 = 2100/1.6hr = 1500 units of large scaleQ3 Learning curve for last month should be 112x8batchesx12$
Q4 Easy
Q5 Bedsheets
Standard price : 5$
Actual price : 5.8$
RSP : 5×1.1 = 6
RSQ : Same as budgetedPillows RSQ = 0.55m2 per unit
Planning variance was adverse
Operational variance was favorableI attempted all the questions ! just messed up a little here and there in theory part …. i am expecting -10 marks in theory because i didn’t write much in theory of Q4 and Q5.
Overall i am certain i will pass.
Hey all,
First Fundamental paper I have done, I though the questions were ok, a bit of a faff on some, and actually ran out of time on the last question :/
Q1 Further processing, I think only the last was not worthwhile Product S/SX on memory
Q2 was TPAR, got 1.1 and 1.48, max demand and mix i did based on 2700 hours because of the bottleneck, although I can’t remember if this was part b or c
Q3 was Learning curve, but a bit off a faff if I’ve done it right, I did the learning curve for 2 batches, then 4, then 8, then the difference between 8 and 7 for November. The question did labour cost per month, so I would suspect you would need to do the learning curve cumitively and minus the difference from each month.
Q4 Financial performance, which in mycase I did % increase or decrease and commented why they (all) increased
Q5 on Operation and Planning Variance, initially fluffed up, can’t remember the figures as i was rishing, i think the usage was 10000 and 6000 ish figures, cant remember for price at all.
I think I’ve passed, but we shall see
Hey Guys, tough but O.K paper. I would like to ask, do we have to use only black pen in even answering the questions? I thought black pen is for the name, and center code and the fillings on the cover page of the answer booklet. I used blue pen last June but this time, we were told to only use black in everything at my center.
hello! Guys, how do you get TPAR more 1??? I get the both one is less than 1 ((( and i really dont understand what’s wrong – for example for the large panels (the first product) material price was about 4200$ per unit and machine M time for the product was about 1.6 per unit, therefore Return per factory hours was 2625 (approximately, i don’t remember the precise numbers). Cost per factory hours was 12000000/(5x12x50)=4000
So, the TPAR=3000/4000=0,75
And for the second product the TPAR was lower than for the first one.
Even if i’ll use coefficient of 0,9 to define time of machine M available, the TPAR will be less than 1
Where was i wrong??wasty, as i understand we need to use black pen for the cover and it’s better to use it for the answers too. For the first time i used the blue but examinator told us that it’s better to use black pen inside question paper too. today i’ve used the only black
Fixed costs is $4000 per hour
So the small panels I remember the numbers so it would be
Contribution for small panels = $44004400 / 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?
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 aswellI 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, 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 🙁
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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..
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