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Jun 13 – Qu.2 – Navier Aerials Co.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Jun 13 – Qu.2 – Navier Aerials Co.

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.
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  • November 17, 2014 at 2:34 am #210575
    rameshdeo
    Member
    • Topics: 1
    • Replies: 7
    • ☆

    Dear Tutor

    Grateful if you can help me out with this question.

    I am looking at the answer sheet of this question and unable to understand how the examiner has calculated the below:-

    Avg dishes per order 6 1
    No of Orders 14,400 1,600
    Total Number of dishes 86,400 1,600
    ABC absorption cost per dish $6.22 $106.22

    In the question it says that Each order contains an average of 5.5 dishes and then goes on to say that each std orders have 6 dishes and each specialised orders have 1 dish.

    I calculated 6/7x(16000×5.5) for std orders and 1/7x(16000×5.5) for specialised orders.

    Thank you for bringing some clarity on the above..

    November 17, 2014 at 9:32 am #210640
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10591
    • ☆☆☆☆☆

    There are 16,000 orders per year; note 2 states that 90% are for standard amd 10% specialist. Therefore 14,400 and 1,600.

    Note 6 says that each standard dish order = 6 dishes, and note 7 that each specialist = 1 dish

    6 x 14,400 = 86,400; 1 x 1,600 = 1,600

    Total ABC costs, standard = 537,320. 537,320/86,400 = $6.22
    Total ABC costs, specialised = 169,680. 169,680/1,600 = 106.05 [not 106.22 as you stated]

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