• 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 >>

Question in Unit 1

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Question in Unit 1

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 16, 2022 at 5:50 pm #660687
    7fsa
    Participant
    • Topics: 58
    • Replies: 41
    • ☆☆

    Dear John,
    How are you?
    I hope you are doing well and safe.

    Q-The fastest time in which a batch of 20 “spicy meat special” sandwiches has been made was 32 minutes, with no hold-ups. However, work studies have shown that, on average, about 8% of the sandwiches makers time is non-productive.

    Required,
    what is the attainable standard time of one sandwich?
    *The answer as per Kaplan book
    Ideal time 32 minutes
    plus non-productive time 2.8 non – productive idle time
    so total attainable time required = 34.8 minute.

    *My answer
    Ideal time 32 minutes
    Plus non-productive time (32 ideal time * 8%)=2.56
    so the total attainable time required =32 minutes + 2.56 minutes = 34.56 Minutes.

    1-Could you tell me why my non-productive time calculation is wrong?
    2- when should I do use his way of work-out and when should I do use my way of work-out of calculating non-productive time because I am very confused?
    Thank you in advance.

    July 17, 2022 at 9:55 am #660704
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54655
    • ☆☆☆☆☆

    For every 100 hours paid to the sandwich makers, 8 hours are non-productive and therefore only 92 hours are productive.

    Putting it the other way round, for every 92 productive hours they need to pay for 100 hours.

    So for 32 minutes of productive time they need to pay for 100/92 x 32 = 34.8 minutes

    (I do explain this in my free lectures).

  • 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

  • hhys on PM Chapter 4 Questions Environmental Management Accounting
  • singhjyoti on Conceptual Framework – ACCA SBR lecture
  • John Moffat on Time Series Analysis – ACCA Management Accounting (MA)
  • azubair on Time Series Analysis – ACCA Management Accounting (MA)
  • Gowri7 on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)

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