Lecture note TEST answers

If you look at the contents page, you will see that answers are listed towards the end of the notes. (The notes are to be used with the free lectures - there is no point in using the notes on their own because it is in the lectures that we explain and expand on the notes.)

Hi, question: ABC test question 3 - is the answer ok? overhead costs absorbed on basis of labour hours - total labour hours 18, product Q need 10h so 230400/18*10= 128000 not as in answer 115200. Am I right?

No - you are wrong, and the answer is correct. The hours given in the question are per unit, so the total hours are 115,200 (19,200 for P, and 96,000 for Q) Have you watched the lecture, because when going through the example in the lecture I say to watch out for this very thing :-) Please do not use the lecture notes on their own - it is in the free lectures that we explain and expand on the lecture notes. If you choose not to watch the lectures then you must study from a Study Text.

great thx now I see it :)

That's good :-)