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Question 4, June 2015

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Question 4, June 2015

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by John Moffat.
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  • November 29, 2015 at 9:58 pm #286226
    veverica1983
    Member
    • Topics: 36
    • Replies: 21
    • ☆☆

    Can you please explain why, when calculating mat, labor costs p.u. , and FC, they use only first column (200.000 units)? Because demand is 250.000 units?

    Thanks

    November 30, 2015 at 7:06 am #286295
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51571
    • ☆☆☆☆☆

    For material and labour you can use any column – they are variable costs and so all columns would give the same cost per unit.

    For overheads they have not only used the first column. The overheads are semi variable and therefore you have to use the high low method to calculate the variable and the fixed overheads.

    The high-low method is revision of Paper F2 and is revised in chapter 12 of our free lecture notes together with the free lecture that goes with it.

    November 30, 2015 at 10:25 am #286360
    veverica1983
    Member
    • Topics: 36
    • Replies: 21
    • ☆☆

    thanx

    November 30, 2015 at 11:47 am #286395
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51571
    • ☆☆☆☆☆

    You are welcome 🙂

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