PMJune 2021 ACCA PM exam was - Instant Poll and comments

Shehzad wrote:any one remember Thru put accounting ratios question in regards to watches ? i think 50k of advertisement cost was not included in the calculation.

Yes even i didnt take advertising expenses, in throughput we need to take only factory cost per hour in dinominator i dont think advertising is a part of factory cost and for sales quantity variance i think the answer is 2500k i dont remember exactly first i calculated with actual contribution then i changed my answer by using Budgeted contribution,,, i dont remember what answer i got for each case

Anyone got decision tree question and the RI/ROI questions for section C?

Yes and the one about the TPAR for the clock. I didn't know what to use for the total fixed overhead and machine time. Paper was a disaster for me.

I got the same questions as you and I wasn't expecting decision trees in section C so I wasn't fully prepared.

Zak97 wrote:So frustrating when they give you something random in section C,

I got the same questions as you and I wasn’t expecting decision trees in section C so I wasn’t fully prepared.

yeah i got 60.9 something too in that C/S ratio

yeah it was breeakeven revenue as far as i remember. Not gonna lie was worried that i calculated in revenue.

We wrote the same paper eish,.... it was a disaster my side

I chose Variance too.

marinadal wrote:

marinadal wrote:I did. What is your answer was?

Exactly. The answer was 0. If I can remember the question was related to the last parts of the question and labour and machine time were the limiting resources. I’m sure if the answer wasn’t 0 they’ll have asked people to put a format when answering as shadow price answers are usually in decimal places.

tbmks wrote:

agboolakenny84 wrote:Guys who got the shadow price of material question in section B. I typed “0” as material was not a limiting resource. Is the answer correct?

my section C was the decision tree and ROI/RI, didn't expect the decision tree in section C at all

Glad I wasn't the only one who struggled with the TPAR, still can't figure out what to use for conversion costs for the cost per hour

I had the same problem. Really random questions esp the decision trees one. I may have to resit because I ran out of time

That yield question tied me up as well.

Me too

students who attempted F5 did you get same paper or different as f7 was almost same for everyone pls do give feedback and what areas were mostly tested we should be paying more attention to

I think we wrote the same exam. How did you solve the linear programming simultaneous equations with 3 equations ( 3 constraints) and 2 variables for shadow price.

I saw Breakeven Revenue and Not Profit so .

Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky. Did you also notice Question 2 which wanted the calculation of cost per specific report. It said the company had a cost of $2.4M on information and 90% was processing with 10% on preparing information reports (full report and specific reports) full reports taking 3 times much time as specific reports. 4000 and 500 full and specific reports were prepared respectively. And it said what is the cost of preparing a specific report.... something like that.

I totally guesses majority of section B.

Section A and B was ok, but in section C I got performance measurement and cvp which was so tricky.

Same paper you and I Had.Did you have a shadow price question in section B from LPP? Did you have a transfer pricing question from section A?

I think I saw $48 as first option. It was the first right??

Yeah. I had that one

I got one. The question was as follow A firm has 2 divisions (A nd B )and uses full cost to transfer goods at internal division (B) and External sales. Internal transfer is at full cost of 28$/unit and external at 30$/unit. Divison B has got an opportunity to purchase the goods externally at 25$/unit. Varaible Cost is 20$ Without including 1.5$ saving on internal transfers. What would be the reduction in the group profit if Division B takes to purchase from external supplier 10,000 units?

tbmks wrote:

citylane2013 wrote:Did you also notice the question in section A which needed to compare company A and company B based on Financial and operating gearing. Calculating operating gearing was a bit tricky.

I think I saw $48 as first option. It was the first right??

iamar wrote:I got one. The question was as follow

I think it said variable costs are $20 including $1.5 packaging costs but goods transferred internally do not need packaging.

A firm has 2 divisions (A nd B )and uses full cost to transfer goods at internal division (B) and External sales. Internal transfer is at full cost of 28$/unit and external at 30$/unit. Divison B has got an opportunity to purchase the goods externally at 25$/unit. Varaible Cost is 20$ Without including 1.5$ saving on internal transfers. What would be the reduction in the group profit if Division B takes to purchase from external supplier 10,000 units? Anyone got this question in Section A? My answer was 95000.

What was your answer to that question?

agboolakenny84 wrote:Exactly. The answer was 0. If I can remember the question was related to the last parts of the question and labour and machine time were the limiting resources. I’m sure if the answer wasn’t 0 they’ll have asked people to put a format when answering as shadow price answers are usually in decimal places.

It was Labour shadow price