• 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

20% off ACCA & CIMA Books

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

Mock exam q

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Mock exam q

  • This topic has 4 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 29, 2015 at 6:51 am #286046
    alawi sayed
    Participant
    • Topics: 301
    • Replies: 352
    • ☆☆☆☆

    Hello Sir ,

    from a mock exam my answer is different from what the computer answer for the following,

    XPLDE
    budgeted units 13120
    budgeted O.V.H $ 45920
    budgeted l. hours 26240

    Actual units 12920
    Actual F .O.H 48400
    Actual L .hours 25200

    What is Fixed overhead capacity variance .

    Computer Answer 1820 A

    My Answer 1820 F

    November 29, 2015 at 8:25 am #286070
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    They worked fewer hours than we budgeted, and that on its own would mean they would produce fewer units. Therefore the variance is adverse.

    For a detailed explanation you really need to watch the Paper F2 lecture on fixed overhead variances (because this is revision of F2).

    However, it is extremely unlikely with the current examiner that you will be asked fixed overhead variances in the F5 exam (because they were examined in Paper F2)

    November 29, 2015 at 11:07 am #286100
    alawi sayed
    Participant
    • Topics: 301
    • Replies: 352
    • ☆☆☆☆

    Thanks,

    But all the types of fixed overhead variance will not in exam or some,

    Thanks a lot,

    November 29, 2015 at 11:31 am #286106
    alawi sayed
    Participant
    • Topics: 301
    • Replies: 352
    • ☆☆☆☆

    Hir Sir,

    Yes It was clear that they worked less hours but I do not why I saw it the other way round,

    Thanks,

    November 29, 2015 at 11:59 am #286121
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    Again, although the examiner would be entitled to ask any of the fixed overhead variances, it is not very likely these days.

    Far more important for F5 as the more advance variances.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 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

  • o1lim on Discounted Cash Flow Further Aspects, Replacement – ACCA Financial Management (FM)
  • julio99 on Impairments – Impairment (CGU) – ACCA Financial Reporting (FR)
  • effy.sithole@gmail.com on EPS – diluted EPS Example – ACCA Financial Reporting (FR)
  • Ken Garrett on The Finance Function in the Digital Age – CIMA E1
  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1

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