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PM Technical articles

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › PM Technical articles

  • This topic has 1 reply, 1 voice, and was last updated 3 years ago by mhfrdzi.
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  • February 26, 2020 at 1:30 am #563161
    mhfrdzi
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    • Topics: 21
    • Replies: 9
    • ☆

    Hi,
    I am currently reading technical article from ACCA website title All about budgeting-part 2.
    For the rolling budget example given in this article, I am having a problem to calculate the direct labour and direct material.
    According to the suggested answer, direct labour and direct material are vc and increasing by 3% every quarter. But why the direct material for Q4 (X8) and Q1(X9) are 26750 and 27552? Aren’t they supposed to be 31900 and 32857?

    February 26, 2020 at 1:32 am #563162
    mhfrdzi
    Participant
    • Topics: 21
    • Replies: 9
    • ☆

    Sorry, I mean direct labour not direct material

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