• 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

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

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

Planning and operational variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Planning and operational variance

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 16, 2020 at 4:42 pm #595223
    nk16
    Participant
    • Topics: 71
    • Replies: 39
    • ☆☆

    Leaf limited has had a mixed year.its market share has improved two percentage points to 20% but the overall market had contracted by 5%in the same period. The budgeted sales were 504000units and standard contribution was 12$ per unit. What is the level of actual sales?
    Ans – up by a little over five and half percent to 532000units ….
    Plz explain the logic n concept behind it…I didn’t understand how they got 532000 units …

    November 17, 2020 at 8:56 am #595260
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54812
    • ☆☆☆☆☆

    The budgeted market share was 18%, so the budgeted market was 504,000/18% = 2,800,000

    The market fell by 5%, so the actual market was 95% x 2,800,000 = 2,660,000.

    Leaf’s actual market share was 20%, so the actual sales = 20% x 2,660,000 = 532,000.

  • 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

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

  • Molter on PM Chapter 8 Questions Cost Volume Profit Analysis
  • Payal18 on PM Chapter 8 Questions Cost Volume Profit Analysis
  • arpitJ9803 on The financial management environment – ACCA Financial Management (FM)
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)

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