• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

P3 pilot paper q.3b on budget

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › P3 pilot paper q.3b on budget

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by Ken Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 10, 2011 at 11:44 pm #49083
    raj86
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Hi, please can u help me understand how the flexed budget is calculated in this new question. I am looking at the solution and cannot understand how the new figure for labour and raw materials was calculated – please please help. Thanks Gromit.

    June 11, 2011 at 4:41 pm #84598
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    Flex to production units.

    Material: std cost/unit = 350 = 29,050/83
    Flexed material is 50 x 370 = 17,500

    Labout: std = 325 = 26,975/83
    Flexed labour is 50 x 325 = 16,250.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

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 Exams – Instant Poll

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

  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)
  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in