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F5 Relevant cost

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › F5 Relevant cost

  • This topic has 3 replies, 3 voices, and was last updated 13 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 6, 2011 at 7:21 am #48340
    littlestart
    Member
    • Topics: 10
    • Replies: 59
    • ☆☆

    Relevant costs for Labour–>No spare capacity–>Can’t hire additional labour
    –>Use existing employees work overtime
    –>RC = extra wages cost incurred during overtime

    Eg, Labour need to work for 4 hours, usually paid at £2, overtime is paid at a time and half. what’s the relevant cost for labour?
    RC= 4 hours * £2 * 0.5 = £4 (1)
    OR
    RC= 4 hours *£2 * 1.5 = 12 (2)
    Which one is correct? Thanks in advance

    May 21, 2011 at 12:12 pm #81521
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54709
    • ☆☆☆☆☆

    The second answer is correct. You are paying them for extra work – normally it would be at $2 per hour, but if you are paying them ‘time and a half’ then you will be paying them $3 per hour.

    November 9, 2011 at 4:07 am #81522
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 2
    • ☆

    RC= 4 hours *£2 * 1.5 = 12 (2)
    this one correct

    November 19, 2011 at 9:45 pm #81523
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54709
    • ☆☆☆☆☆

    Yes – that one is correct.

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