PM*** March 2023 ACCA PM exam – Instant Poll and comments ***

in section C CVP , what was the guests number for yoga classes per year i got 8000 as it had 200 sits available per week and was open for 40 weeks a year and question said it was booked completey so 200*40=8000 . i think i messed up here

section A cvp question what was the number need to maintain the profit of 60000 . i got 1800 more units . am i correct anyone ?

environmental accounting question inflow/outflow question section a ? what were you getting i got 8500 . waste quatity X deposing cost per unit , am i correct ?

For environmental costing one i got 10000. It came from one of the examiner reports

Wastage was 6 so we have to incorporate it into cost of disposing wastage cost with relation to inputs

For section C cvp you are right it was 8000

@limlre I got the same parts. I was in a rush at that time because I spent a lot of time on calculations due to which I thought I forgot to do one part

@limlre There were four options given in limting factor theory question and one of them was about feasible region one which was true? Am i right? I am talking about the question in which constraint was false

How did you calculate the break-even point without knowing the Contribution figure? They didn't give us a selling price in that part.

@theezadzzz I think in a(ii) they asked us to calculate selling price at which company would break even and afterwards in other parts they assumed a selling price

Isn't it $200 per week x 40 weeks x 200 guests per week

Yes the selling price they gave us was 200 for other parts

Your cvp question was on accomodation of treehouses and yoga course right?

What was the answer for staff cost where it was 15 % variable

Yea i got that one too,wasnt the revised price for both sugar and soybean less than the budgeted?For sugar,as far as i remember,it was 20% less than budgeted and for soybean it was 10% less than budgeted.I got all planning variances favourable and all operational adverse

@Sankwww this staff cost question was from incremental budgeting?

nope it was from sec A

Yes it was. So they asked us to calculate the selling price to break-even? How do you even work that out when all they provided was the VC and FC figures? The $200 selling price was in the next part of the question so that's irrelevant to that ^

At breakeven contribution = fixed costs so added fixed costs into variable costs and divided by number of guests. I am not sure whether it was right

@theezadzzz How many marks was the fixed cost part of cvp question

@Sankwww was the sec A question related to high low method?

@fayaz10 How many marks would i lose if i calculated the correct variance amounts but added them incorrectly resulting in an a different adverse or favorable amount

If you look at the question health nuts it was similar to the question we were asked in section C for CVP. I was trying to recall it but I couldnt. It was tricky. I cant remember what I said for the 2nd theory question in section b. I cant even remember the question

@Sankwww For ROI, I got the same answer as yours. You added back the depreciation related to head office to the net profit too right?

YES I GOT

Yes added it back

Did anyone get the below in Section A where they asked to select one option as a prevention of confidential data. The director was on vacation and gave his username and password to the junior employee and he emailed the salaries of all senior management which is why HR was not happy. A) change username password frequently B) IT to check on daily basis which info is being accessed C) store confidential data in secure folder D) different passwords for different level of information. What did you guys choose?

I got that, as far as I remember revised price for soybeans was 10% less and for Sugar was 20% more.. not sure though and I am so worried I may have done it wrong.. only soybean planning and sugar operational was favourable for me, others all were adverse.

Poojaj i choose B

@thezadzzz Did they give any C/S ratio? If they did, FC/ C/S ratio = Break Even revenue / Break Even Units = The selling price !! Or it could have been done by FC per unit + VC per unit as they asked for selling price to Breakeven Eg : if the Budgeted units are 1000. FC is 5000 & VC is 8 per unit then Breakeven Selling price should be (5000/1000) + 8 = 13 per unit Total cost is 5000 + (1000*8) = 13000 Breakeven revenue is also 13000 (13*1000)!! If they give the selling price of $200 in the 2nd part maybe that wouldn’t be relevant in the first part !