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flexed budgets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › flexed budgets

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
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  • April 5, 2022 at 12:50 pm #652745
    huzaifaminhas
    Participant
    • Topics: 9
    • Replies: 3
    • ☆

    a firm uses flexed budgets. the flexed budget for last period was based on 100 activity and showed direct costs of 50000. the actual direct cost were compared with flexed to show the following
    actual direct cost 45000 variance 4500 adverse
    what was the actual activity as a percent for last period?

    I calculated this answer as 45000-4500=40500/50000×100= 81%
    but i am confused should i subtract the variance or just simply divide 45000 by 50000

    April 5, 2022 at 3:16 pm #652755
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    What you have done is correct. At standard cost the total cost would be 40,500, and therefore the activity % is indeed 81%.

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