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Mock Revision test.

Forums › ACCA Forums › ACCA PM Performance Management Forums › Mock Revision test.

Viewing 5 posts - 1 through 5 (of 5 total)
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  • May 14, 2015 at 1:49 pm #245935
    daniella
    Participant
    • Topics: 1
    • Replies: 3
    • ☆

    Hi
    i am really struggling to get to the answers for both the attached. Would it be possible for you to show me the calculations?

    Budget Selling X 7000 units @ $30 pu Y 3000 units @ $40 pu
    Std contribution is 30% of SP for both products.
    Actual sales X 8000 units Y 7000 units
    Answer is $7500 (f)?

    Widget Co – Takes 0.5hrs to make. Std R.O.P is $10 phr Idle time expected to be 5% of hrs paid.
    Actual 10800 units produced paid £50,000 and took 6000 hrs. 330 hrs were idle.
    $2842 adverse?

    Thank you in advance
    Daniella

    May 14, 2015 at 7:40 pm #246003
    daniella
    Participant
    • Topics: 1
    • Replies: 3
    • ☆

    @williamsdan said:
    Hi
    i am really struggling to get to the answers for both the attached. Would it be possible for you to show me the calculations?

    Budget Selling X 7000 units @ $30 pu Y 3000 units @ $40 pu
    Std contribution is 30% of SP for both products.
    Actual sales X 8000 units Y 7000 units
    Answer is $7500 (f)?

    Widget Co – Takes 0.5hrs to make. Std R.O.P is $10 phr Idle time expected to be 5% of hrs paid.
    Actual 10800 units produced paid £50,000 and took 6000 hrs. 330 hrs were idle.
    $2842 adverse?

    Thank you in advance
    Daniella</blockquote
    Q1-I have just found the same question again on the mock revision tests, but it has a different answer. $43k f ??

    May 15, 2015 at 8:51 am #246070
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54738
    • ☆☆☆☆☆

    If you want me to answer then you must ask in the Ask the Tutor Forum – this forum is for students to help each other.

    Also, you do not state for either question which variance you are being asked to calculate!!

    (and there are not different answers for your Q1 – different variances for the same information give different answers!! Does the question ask for the mix variance, the volume variance, or he quantity variance??)

    May 30, 2015 at 11:53 am #250512
    marcie157
    Member
    • Topics: 4
    • Replies: 14
    • ☆

    Throughput Q:

    Co makes 2 products: X and Y.
    X Y
    SP 50 32
    Material 10 6
    Labour 20 15
    Assembly time 20min 15min
    Max demand 1500 units 1000units

    Total assembly time is limited to 600hrs. Using throughput, how many units Y should produce?

    First contribution:

    X: 50-10=40/0.3hrs=133.3, so X FIRST
    Y: 32-6=26/0.25hrs=104, Y SECOND

    X: 1500u*0.3=450hrs
    Y: 600u*0.25=150hrs

    Where am I getting wrong, as my answer of 600units does not match any of the mock exam?

    May 30, 2015 at 2:44 pm #250618
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54738
    • ☆☆☆☆☆

    This is ridiculous – you have asked the same question 3 times today and I have already answered it twice.

    Please do not keep repeating the same question in different places.

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