• 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 Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

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

Linacre Co 12/05

Forums › ACCA Forums › ACCA PM Performance Management Forums › Linacre Co 12/05

  • This topic has 5 replies, 5 voices, and was last updated 8 years ago by ISA.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • October 25, 2014 at 5:51 pm #205951
    Kor
    Member
    • Topics: 4
    • Replies: 4
    • ☆

    Hi John!

    I need your help, I have a problem with calculating general o/h absorption rate. In the solution it is calculated as 900,000/300,000=$3 per direct labour. Where from did they take 900,000 and 300,000.

    And the second matter, is calculating annual direct labour hours for product 9000*10/60 = 1500 hours. Where 60 came from? why should we divide?

    October 25, 2014 at 8:52 pm #205971
    haymd1
    Member
    • Topics: 9
    • Replies: 26
    • ☆

    The 900000 is the overhead cost these overheads are actually heating lightning etc and absorbed on direct labour hours basis and the 300 000 are direct labour hours so 900 000/300 000 gives $3 per direct labour hour second matter is if u multiply 9000 by 10 you will get the ans in minutes so in order to convert it in hours you have to devide it by 60 cause there are 60 minutes in one hour 😀

    October 25, 2014 at 10:34 pm #205974
    Kor
    Member
    • Topics: 4
    • Replies: 4
    • ☆

    Thank you!!!

    October 29, 2014 at 6:53 am #206483
    modestoboto
    Member
    • Topics: 1
    • Replies: 10
    • ☆

    I agree with the explanation above. I think 900000 and 300000 are all provided in the question itself.

    November 1, 2014 at 11:15 am #207086
    aitezazshah
    Participant
    • Topics: 4
    • Replies: 19
    • ☆

    RIP,,,

    August 17, 2016 at 2:27 pm #333776
    ISA
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    Hi can someone help me? It might be a silly question however I don’t understand how they arrive to 10 runs to calculate set ups for Overheads.
    Also they are using 10 annual cost against set-ups, where this come from?

    Thanks

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 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

  • poojam on Objective of financial reporting – ACCA Financial Reporting (FR)
  • mm3677 on IAS 16 Accounting for a revaluation – CIMA F1 Financial Reporting
  • Anastesia123 on MA Chapter 1 Questions Accounting for Management
  • John Moffat on MA Chapter 26 Questions Variance Analysis
  • acowtant on Changes in group structure – examples – ACCA SBR lectures

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