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F5 ,exam June 2015, guestion 15

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › F5 ,exam June 2015, guestion 15

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
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  • November 29, 2015 at 6:14 pm #286195
    veverica1983
    Member
    • Topics: 36
    • Replies: 21
    • ☆☆

    Hello, I have trouble with guestion 15, June 2015 exam. How to calculate act.sales at stand mix, what is standard mix here? Thank you

    November 29, 2015 at 7:50 pm #286207
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54759
    • ☆☆☆☆☆

    The standard mix is the proportion of each product in the budget volumes.

    So they were budgeting on total sales of 26,400 units.

    If these, 15,840/26400 = 60% were of product A, and 10,560/26,400 = 40% were of product B.

    The actual total sales were 26,700 units, and so at standard mix we would have expected Product A to be 60% x 26,700 = 16,020 units, and product B to be 40% x 26,700 = 10,680 units.

    November 29, 2015 at 9:51 pm #286222
    veverica1983
    Member
    • Topics: 36
    • Replies: 21
    • ☆☆

    Thanks a lot!

    November 30, 2015 at 7:02 am #286293
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54759
    • ☆☆☆☆☆

    You are welcome 🙂

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