• 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 March and June 2025 exams.
Get your discount code >>

pass paper June 2013

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › pass paper June 2013

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • February 5, 2018 at 4:26 pm #435320
    natty2
    Participant
    • Topics: 39
    • Replies: 56
    • ☆☆

    good day john

    pass paper June 2013 question 3

    for direct labour why multiple the 50,000 unit of 18.97= 948,500unit
    instead of the 49,900units of 18.97=946,603+ 2234.67(100unit)=948837.67unit

    February 6, 2018 at 6:17 am #435425
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    But the examiners answer has not multiplied 50,000 by 18.97 !

    They have taken the 49,900 units at 18.9644, and added the time for the first 100 units, just as you want to do. The difference is simply rounding (and you would not lose marks in the exam for rounding).

    February 15, 2018 at 4:38 pm #437462
    natty2
    Participant
    • Topics: 39
    • Replies: 56
    • ☆☆

    thank you

    February 15, 2018 at 5:12 pm #437475
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘pass paper June 2013’ is closed to new replies.

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

  • kyubatuu on MA Chapter 6 Questions Inventory Control
  • hhys on PM Chapter 14 Questions More variance analysis
  • azubair on Time Series Analysis – ACCA Management Accounting (MA)
  • bizuayehuy on Interest rate risk management (1) Part 1 – ACCA (AFM) lectures
  • sokleng on FM Chapter 7 Questions – Investment appraisal – methods

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