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MCQ 21.5, C/S Ratio

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › MCQ 21.5, C/S Ratio

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
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  • Author
    Posts
  • August 26, 2016 at 11:33 am #335306
    studenti
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Dear professor,

    I’d like to ask you about MCQ 21.5. (BPP Revision Kit, till August 2016)

    In the question the variable C/S ratio is 44%.

    But, at the answer page, the C/S ratio is 0.56. Please can you explain why is that?

    Thank you for your time!

    August 26, 2016 at 3:49 pm #335357
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54705
    • ☆☆☆☆☆

    If the variable cost is 44% of sales, then for every $100 sales the variable cost is $44 and therefore the contribution is 100 – 44 = $56.

    So the CS ratio is 56/100 = 56% (or 0.56).

    (Incidentally you are using a past edition of the Revision Kit. That is no problem because the syllabus has not changed, but be aware that the format of the exam has now changed (with more MCQ’s and fewer long-form questions). You can find a specimen exam on the ACCA website.)

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