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Q2.Jun 2014 iTTrain explanation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › Q2.Jun 2014 iTTrain explanation

  • This topic has 2 replies, 3 voices, and was last updated 10 years ago by goodgirlone.
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    Posts
  • February 27, 2016 at 8:52 am #302296
    Yousif
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Could you please explain how the calculation of Contribution for each delegate group is calculated.
    I am confused on why with 4 delegates the contribution is 28,000 and 4 delegates is 56,000. Is the MR per one doubles for every additional delegate?

    All financial figures are in $

    Number of delegates Contribution Fixed overheads Operating profit (loss)

    3 0 65,000 (65,000)
    4 28,000 65,000 (37,000)
    5 56,000 65,000 (9,000)
    6 84,000 65,000 19,000
    7 112,000 65,000 47,000
    8 140,000 65,000 75,000
    9 168,000 65,000 103,000

    Thanks in advance.

    February 27, 2016 at 3:54 pm #302332
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    See

    https://opentuition.com/topic/june-2014-ittrain-question/

    March 5, 2016 at 1:55 am #303506
    goodgirlone
    Member
    • Topics: 14
    • Replies: 20
    • ☆

    you will need to multiply contribution per course and the total planned.

    700 x 40 with four delegates and continue the process for all delegate volume.

    the net contribution per year is then reduced by fixed cost to achieve profit.

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