• 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 >>

PM – Kaplan question 246.4 – Target costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › PM – Kaplan question 246.4 – Target costing

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by LMR1006.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 21, 2023 at 8:11 pm #692396
    LeylaA
    Participant
    • Topics: 10
    • Replies: 8
    • ☆

    Hello. Could you please explain me the solution of this question?
    What is an impact of the change in the learning rate? Why it increases current estimated cost?
    Thank you in advance

    September 23, 2023 at 2:20 pm #692460
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1478
    • ☆☆☆☆☆

    Sorry for the delay, mix-up, and any confusion!

    The higher the learning rate, the slower the learning is (if the learning rate was 100% then it would mean they were not ever getting any faster).

    So with a higher learning rate, the time per unit will be higher and therefore the cost per unit will be higher. This will mean a higher cost gap.

  • 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

  • sokleng on FM Chapter 7 Questions – Investment appraisal – methods
  • Annabelayinloya on IFRS 16 Identifying a lease – ACCA (SBR) lectures
  • Ojoggo on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lectures
  • hhys on PM Chapter 4 Questions Environmental Management Accounting
  • singhjyoti on Conceptual Framework – ACCA SBR lecture

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