Forums › ACCA Forums › ACCA PM Performance Management Forums › *** F5 December 2014 Exam was.. Instant Poll and comments ***
- This topic has 688 replies, 98 voices, and was last updated 10 years ago by ramphothu.
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- December 1, 2014 at 8:13 pm #215455
Still you are close and you will get enough points
December 1, 2014 at 8:14 pm #215458AnonymousInactive- Topics: 0
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Hope so mate
December 1, 2014 at 8:16 pm #215461AnonymousInactive- Topics: 0
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What did you get for the 1st question on learning curve? I got the selling price of 419
December 1, 2014 at 8:18 pm #215464The incremental time for 8th unit was 3.04 hours, you multiple this by 15 llabor cost and add 230 of material cost then
December 1, 2014 at 8:18 pm #215465Lol got 9455 didn’t include the 10%. Its an apportioned fixed cost. Oars are not relevent.
December 1, 2014 at 8:19 pm #215468Haha bro got 9455 but decided to add 10 percent in any case 😀 still we got it right, i assume;)
December 1, 2014 at 8:20 pm #215470AnonymousInactive- Topics: 0
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Was it precisely 70% and if yes could you please share calculations?
I got 68,6%.Actual time for 1st – 12,5
Total for 8 – 34,3
Average for 1 =4,2875
For 2 average time = 8,575
L rate = 8,575/12,5 = 68,6%. Compared 1st with 2nd as they are next to each other (doubling rule exist).
Probably i am wrong but this seemed reasonable and good enough under the pressure in exam. 🙂December 1, 2014 at 8:20 pm #215472Strategic planning is external focus. D & b we’re correct as $24 per hour and $5.25 respectively. Do not employ manager as 1309 loss. TPAR were 1.4 and 1.6.most seem to have forgotten that total time available was 2400 x 3 stylists = 7200 hours. Not 2400 hrs which gives less than 1 for ratio.
December 1, 2014 at 8:20 pm #215473AnonymousInactive- Topics: 0
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Yeah that’s what I did, then multiplied by 1.5 for the markup
December 1, 2014 at 8:21 pm #215474Think I got 9455.
No fixed should have been apportioned as they were not incremental therefore regardless of the project would have been includedDecember 1, 2014 at 8:22 pm #2154771300 loss – typo. Previous poster was correct on relevant costing I last point. Only overtime of supervisor was relevant. One of the mats needed 30 kilos of new price ($8.50) and 20 of current as in continued use ($8.20 x 20) from memory.
December 1, 2014 at 8:23 pm #215478Sure, mate))) 12.5 hours for first unit, then this is the average time as well. As you tightly stated, average time for 8 units is 4.2875. Then, 4.2875 = 12.5 multiplied by r in powevof 3, then you just find r
December 1, 2014 at 8:23 pm #215479@chris1975z said:
Strategic planning is external focus. D & b we’re correct as $24 per hour and $5.25 respectively. Do not employ manager as 1309 loss. TPAR were 1.4 and 1.6.most seem to have forgotten that total time available was 2400 x 3 stylists = 7200 hours. Not 2400 hrs which gives less than 1 for ratio.Got the D and B like yourself, however didn’t catch the 3 stylists bit for some reason, quite annoying!
Will I lose only one mark if everything else was right?December 1, 2014 at 8:24 pm #215483I got 3.04 for 8th unit and also 70% revised learning curve and therefore cheaper.
December 1, 2014 at 8:24 pm #215484Mate, in this case 20 is irrelevant, as there is no use for it in general. But 30, as you rightly stated, should be purchased additionally at 8.50
December 1, 2014 at 8:26 pm #215487Mate, please check bpp revision kit questions 16 and 17, you will understand why your tpar calculations are wrong 😉
December 1, 2014 at 8:27 pm #215489Nah, only a couple at most. Also James, I think you took off $8 as
Mats for throughput on both services. The cuts only had mats of $0.40 and other one had $0.40 + $7.60.December 1, 2014 at 8:27 pm #215490It was D and A. Not d and b. for d it was 30, for a it was 7.6
December 1, 2014 at 8:28 pm #21549220 is relevant as in constant use. Therefore needs replacing and is relevant cost.
December 1, 2014 at 8:29 pm #215493Senior stylist was the only bottleneck resource, so that you do not multipy by three, i think you just missed this point
December 1, 2014 at 8:29 pm #215494@emo777 said:
Mate, in this case 20 is irrelevant, as there is no use for it in general. But 30, as you rightly stated, should be purchased additionally at 8.50material price is always relevant. either as cost, or as saving.
December 1, 2014 at 8:30 pm #215496Chris, i clearly remember they stated that 20 was not of use. Out of total 500, only 480!were constantly used
December 1, 2014 at 8:31 pm #215497Gvt. You’re wide of mark mucker. You wanna take Pepsi challenge on highest pass mark? Tpar covers total time available on scarce resource. Are 3 stylists not the the bottleneck and therefore 3 x 2400 hrs?
December 1, 2014 at 8:32 pm #215498Again, mate, check the book please, if there is no further use for material and it cant be resold, then its relevant cost is zero. As for our question, you just use these for the order. If i were wrong, i would not have been able ti calculate cost of 9455, as many others got
December 1, 2014 at 8:34 pm #215503From memory they were to be used on a product in 4
Weeks time and therefore would need replacing and therefore all relevant. Cost per hour = all costs except materials/TOTAL time on bottleneck. 3 x stylists at 2400 hours each = 7200 hours. You think an acca paper is gonna how both TPAR lower than 1 when never before….. - AuthorPosts
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