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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!
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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???
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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… 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 budgetedPillows RSQ = 0.55m2 per unit
Planning variance was adverse
Operational variance was favorableI 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!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
Total O/H = 12,000,000
Bottleneck Hrs = 12hrs x 5 days x 50 weeks x 85%= 2,550hrsCost/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 foolby gyessing
nonsens topicgo to hell
block my accountthe exam was pretty good…could have scored more if that Throughput in question no.2 was not so tricky
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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
Clevergirl,may b,i m wrong.. I thnk u didn’t include maintenance hours in total hours..there was 1.6 for the first one n I forgot.the other, but first one was on 1st ranking, whch was also hinted in part b.. u may find the otherone 1st…
Dear John Moffat I have calculated materials price and usage planning and operation variances in a following way
Material price planning variance = actual qty of materials purchased *( original price-revised price)
Materials price op. Variance= actual qty purchased*(actual price-revised price)Is it correct, will I get marks?
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Division C information was given to check comparison btw both divisions
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at first i thought the exam was kinda easy until i spent over an hour on throughput, made mistakes on the learning curve and had a clumsy assessment on the performance of divisions. overall the exam was easy but i was just under prepared and really messed up. would try again next diet. did anyone get 1.5 & 1.1 as TPAR
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