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Mock exam question – #2

Forums › ACCA Forums › ACCA MA Management Accounting Forums › Mock exam question – #2

  • This topic has 3 replies, 3 voices, and was last updated 7 years ago by John Moffat.
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  • November 4, 2015 at 7:48 pm #280526
    Tod
    Member
    • Topics: 9
    • Replies: 11
    • ☆

    Budget fix overheads – $ 216 000
    Budget labour hours – 144 000
    Actual fixed overheads – $235 200
    Over absorption fixed overheads – $16 800
    How many labour hours were actually worked.

    1) 216000/144000= 1.5
    2) 235200/1.5= 156800
    3) 16800/1.5= 11200
    11200 + 156800 = 168000 hours ?

    Why we should add 11200 instead of subtract ? We over- absorbed, doesn’t it mean that we need subtract this hours , because it over- absorbed hours ?

    Best regards , Tod

    November 4, 2015 at 10:25 pm #280545
    musti
    Member
    • Topics: 1
    • Replies: 12
    • ☆

    o.a.r x actual hours= absorbed hour
    1.5 x (unknown)= 235200+16800=252000
    actual overhead= 235200
    therefore inorder to get your answer divide 252000/1.5=168000

    hope this helps

    December 8, 2015 at 9:19 am #288921
    Tod
    Member
    • Topics: 9
    • Replies: 11
    • ☆

    Thanks a lot !

    December 8, 2015 at 11:09 am #288953
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 51532
    • ☆☆☆☆☆

    You are welcome 🙂

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