Learning effect Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Learning effect This topic has 1 reply, 2 voices, and was last updated 3 months ago by John Moffat. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts March 10, 2022 at 7:17 pm #650911 Anonymous11 Topics: 12Replies: 10☆ Learning curve effect will not apply to direct materials or variable overhead costs. Is it correct? March 11, 2022 at 8:04 am #650973 John MoffatKeymaster Topics: 57Replies: 49611☆☆☆☆☆ It will not apply to materials. It could apply to variable overheads if they are charged based on labour hours. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In