• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get 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 3 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 16, 2022 at 5:50 pm #660687
    Avatar7fsa
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    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

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 Exams – Instant Poll

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

  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • mrjonbain on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • AllisonHoang on MA Chapter 2 Questions Sources of Data
  • zuluthanda1@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in

Cookies
We serve cookies. If you think that's ok, just click "Accept all". You can also choose what kind of cookies you want by clicking "Settings". Read our cookie policy
Settings Accept all
Cookies
Choose what kind of cookies to accept. Your choice will be saved for one year. Read our cookie policy
  • Necessary
    These cookies are not optional. They are needed for the website to function.
  • Statistics
    In order for us to improve the website's functionality and structure, based on how the website is used.
  • Experience
    In order for our website to perform as well as possible during your visit. If you refuse these cookies, some functionality will disappear from the website.
  • Marketing
    By sharing your interests and behavior as you visit our site, you increase the chance of seeing personalized content and offers.
Save Accept all