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Nothing on divisional performance or transfer pricing at all.
Seemed like a lot of longish calculations and time was tight but should have scraped a pass
I got transfer pricing and screwed up. Also screwed up in throughput. Still I think it went OK and would hopefully pass lol
Such a hard section C!! Transfer pricing and Optimal production plan, definitely a re-sit for me!
Same, production plan was just perfect, I think I’d get full marks there but transfer pricing would hardly get 2-4 marks there lol.
How did you answer the transfer price
I got 1400000 for using the full cost plus 20% and also if they used the transfer of $4
Also got 1400000 if they used $4
The result if they closed down package I got an increase of profit of $40k I think
Section c I got transfer and CVP
CVP my weighted average c/s was 0.571
Margin of safety was 4%
@msiraj87 I also got the same answer for the weighted average CS ratio. But wait was the transfer pricing your second Section C question or part of the CS ratio question?
Oh okay. My second question was about calculating various indicators of a hospital.
Found section a and b quite easy few were tricky and I know I won’t have gotten them right. Section c I had transfer pricing and cvp think I messed up with the transfer pricing but hoping I still get a few marks but the written part I done well in. Cvp I done ok I’m think I got a different MOS but same weighted average C/S ratio.
@katiewebb was MOS around 60%?
And did anyone get rolling budget question in section B? Despite the question entirely focusing on rolling budget I chose Zero-based budgeting as my answer for the first question, because I thought the question was trying to trick me.
Ermm no think I got around 70% lol don’t think it was right but I estimated that I got at least 36 marks from a and b so hopefully I can scrape 14 marks from section c. The adv and disadvantages of the transfer price being $4 think I will get quite few marks and hopefully I get some from the transfer pricing q’s really didn’t like the studying for PM was a lot. Most of the difficult stuff I revised for didn’t come up which was annoying but glad it didn’t
Yes got the same, wasnt a bad question at all. The margin of Safety was definetly 4%.
Fixed costs / Weighted CS ratio gave a sales revenue of around £2,4 mill, total revenue was 2.5 mill so around 4%
I was way out then haha hopefully I can get between 14-20 marks on the section c from the other parts them to get the pass mark. Last one of my applied skills and I am glad can’t wait to move onto the strategic papers and advanced and finish ACCA now haven’t failed any so far and with working full time and 3 kids it’s ALOT.
I also got the rolling budget question and chose zero-based budgeting on the first part of the question (which focused on a different department than the other parts of the question)
Do we not all get the same questions? My long answer questions were about margin of safet / CVP & a performance measurement about hospitals?
@dollp out of curiosity does anyone remember if the rolling budget questions in section B were for referring to the same financial year as the budget in the question?
@msiraj87 , I got the same I was a bit nervous about whether we needed to add the fixed overheads to the annual fixed costs
There was a learning curve question in Section A, does anyone remember answer to it?
@camM2214 yes I have the answer as zero based budgeting as it was a public services company and the research activities could all be put as a decision package
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