• 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 >>

P5 paper question 1

Forums › ACCA Forums › ACCA APM Advanced Performance Management Forums › P5 paper question 1

  • This topic has 4 replies, 3 voices, and was last updated 11 years ago by Needs to pass.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • December 5, 2013 at 6:37 pm #150772
    soulhackerrr
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    in question 1 part 5 both of PLAN A and PLAN B were above the target dis you got plan A 135.5million and plan B in one four-tees
    if you people got the same answer please reply

    December 6, 2013 at 10:36 am #151027
    soulhackerrr
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    I think I did plan A like this
    (1120X400x1.04) + (440x700x1.04) = total Revenue 786240
    (1120x225x1.04) + (440x325x1.04)=variable costs ( 410800)
    Fixed costs (240000)
    Operating profit 135440
    Thus Plan A would lead to favorable performance gap and would meet the target
    can any one find mistake in my calculation were the variable costs 225 or 255 please confirm

    December 6, 2013 at 10:37 am #151028
    soulhackerrr
    Member
    • Topics: 2
    • Replies: 5
    • ☆

    I think I did plan A like this

    (1120X400x1.04) + (440x700x1.04) = total Revenue 786240
    (1120x225x1.04) + (440x325x1.04)=variable costs ( 410800)
    Fixed costs (240000)
    Operating profit 135440
    Thus Plan A would lead to favorable performance gap and would meet the target
    can any one find mistake in my calculation were the variable costs 225 or 255 please confirm

    December 6, 2013 at 9:08 pm #151331
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 48
    • ☆

    Plan B
    Posh Cheerful
    VC $255.00 $325.00
    Selling price $400.00 $700.00
    Margin $145.00 $375.00
    Units 1,120,000.00 581,900.00
    Contribution Margin $162,400,000.00 $218,212,500.00
    Fixed costs $120,000,000.00 $120,000,000.00
    Profit $42,400,000.00 $98,212,500.00 $140,612,500.00 No Gap

    Plan A
    Posh Cheerful
    VC $255.00 $325.00
    Selling price $400.00 $700.00
    Margin $145.00 $375.00
    Units 1,211,392.00 475,904.00
    Contribution Margin $175,651,840.00 $178,464,000.00
    Fixed costs $120,000,000.00 $120,000,000.00
    Profit $55,651,840.00 $58,464,000.00 $114,115,840.00 $20,884,160.00 Gap

    Original

    December 7, 2013 at 9:42 am #151446
    Needs to pass
    Member
    • Topics: 9
    • Replies: 129
    • ☆☆

    there is no increase in variable or fixed costs only sales revenue

  • 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

  • mrjonbain on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT
  • OmarAlbeity on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Salimbek909 on The nature and structure of organisations – ACCA Paper BT

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