Questions to ask regarding PYQs (Dec 2008 – June 2011)

Hello John,
I have attempted some of the past years and have been referring to ACCA given answers. These are some questions which has made me in confusing-state, after attempting them, and would like to gain P5 knowledge more. Please enlighten me on the following issues:
1) December 2008 – The Ornamental Company (TOC) – Q5 (b)
I have attempted this question. It’s just that after referring to this ACCA answer, I was not sure how they calculate variable overhead cost; for material and labour related for the current basis for Fountain and Goblin. I can’t get the $90 and $157.50 for the Fountain and $15 and $26.25 for the Goblin. I really hope you can explain to me if this calculation really crucial in this question? because I just take the given figure of total variable costs in order to get contribution. As for me, I don’t think this calculation matters most. Please enlighten me 🙂

2) December 2009, Benjamin Education College (BEC) Question 1 (ii) (asking on Fitzgerald & Moon’s building block model- Dimensions of Performance)
Referring to ACCA answer, can you please explain to me what is it meant by ‘block delivery’ under Flexibility answer?
This answer was explaining the number of different modes of delivery offered to students of BEC for e.g. full-time, weekend, and there is this block delivery words, which I can’t understand.

3) June 2011 – JHK Coffee Machines Co. – Question 1 (b) the two methods discussed to calculate TP
For answer under Market based pricing, in the ACCA Answer, the last paragraph, it was stated “It should be noted that the current quote from the outsourcer demands a minimum volume of work and so their work may need to be repriced.” <- I can’t understand these phrases. I was asking if that explained; since the outsourcer(local engineering firm) has quoted a flat price of $200/warranty service repair provided they obtain a contract for ALL of the warranty repairs from JHK, is it meant if $200 is to compare with equivalent contribution to current recharge agreement (service division being paid from M/S division)of 10m(annual fee)/39600(9%x440k) repairs=$252.53,so, the $200/warranty repair is TOO LOW for all warranty repairs from JHK(service division) to get from the outsourcer if it obtained the contract? Please explain

4) June 2010 – LGHD – Question 3;
(ii) What is meant by ‘subsidiary’ under effectiveness of ACCA answer? in which it explains Effectiveness requires the achievement of the objectives (both principal and subsidiary)? Is subsidiary refers to all parties that can be categorised as recipients and agents? Please enlighten me 🙂

(iii) under Perishability ACCA answer, these phrases made me confused; ‘Will there be any provision in the contract to ensure that the contractors will provide additional help – especially during the initial two year period?’
My question is what is it meant by ‘additional help’ above?Is it explaining because of the extreme weather conditions (hot or cold) lead to an overload of the air-conditioning units, so additional help here means if the contractors could provide extra air-conditioners? in case of the above weather conditions? I am not sure about these.

Will be doing more past years and would like to seek you for reference if anything I don’t quite understand, since you are the only tutor I have for now. Thank you for your time 🙂 Have a nice day!

Thanks John,