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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Grams and variances
Dec 2009 Q 1 part b
In planning price why examiner
used 4200
I solved 4-4.80 x 35000 not 4200
Then I did separate variance for change in quantity?
Dec 2009 q1 part a
To transfer grams to kg we should divide over 1000 right?
So the answer of price variance is (5.25-4)x3500
Why its 3500 not 0.035 ?? >> dividing by 1000
Dec 11 q 5
Why 20 grams of honey we divide it by 1000 however 0.02 per grams x1000
I didnt understand the rule here
There are two different ways of calculating planning and operational variances, which give different answers (although the examiner accepts either way).
The Dec 2009 exam was set by the previous examiner who preferred one way. The current examiner prefers the other way (which is actually easier).
My free lecture goes through the way the current examiner prefers (and all the Revision Kits now do it this way as well).
The reason it is 3,500 is that they are producing 100,000 cards, so 100,000 x 0.035 = 3,500.
With regard to Dec 11 Q5, I am not sure what it is you are asking.
