• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Job, Batch & Service costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Job, Batch & Service costing

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 21, 2016 at 3:30 pm #297020
    Afrina
    Member
    • Topics: 26
    • Replies: 37
    • ☆☆

    Dear Sir,

    Hope you’re fine.

    I having confusion with a problem, so I need your kind help.

    Q: The following figures relate to 2 electricity supply companies.

    Co. A Co. B
    Total Cost ($000): 600 1000
    Units Sold (millions) 2880 9600
    No. of consumers (thousands) 800 1600
    Sales of electricity (millions) $ 18 $ 50

    The correct answer stated that Co. A is less efficient than Co. B.

    Ok, here’s my main problem:

    A: The explanation to this question:

    Co. A Co. B
    Cost per: $ $

    Millions of units sold 208 104
    Thousand consumers 750 625
    $ m of sales 33,333 20,000

    Sir, I want to know how the following figures were calculated which resulted into the figures above. Pls pls pls help me with the calculation.

    Thanks in advance.

    January 22, 2016 at 9:11 am #297120
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54705
    • ☆☆☆☆☆

    For company A, the cost per millions of units = 600,000/2,880
    The cost per thousand consumers = 600,000/800
    The cost per $m of sales = 600/18

    Same workings for company B 🙂

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • sallauddinsk on Financial management objectives – ACCA Financial Management (FM)
  • kmottea on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • kmottea on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Hamza101 on Sub-leases – ACCA (SBR) lectures
  • AdityaSairam on Overcapitalisation and Overtrading – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in