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section c

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › section c

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • June 19, 2021 at 6:01 am #625737
    xyzc
    Participant
    • Topics: 413
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    • ☆☆☆☆

    Hammer (6/10)

    For part a) of this question, should the manufacturing process loss of 5% be calculated on steel costs of 4000 or is the 4000 figure after deducting 5% input loss.

    The percentage to be applied to the steel costs of 4000 is 95%, 105% or 100%..

    Is the 1000kg output is equal to 95% of input, 105% of input or 100 % of input.

    June 19, 2021 at 7:44 am #625767
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    For part (a) we need to cost of steel per unit.

    Each unit contains 0.4kg. Since they lose 5% of the steel purchased they are only left with 95% for the unit. Therefore for each unit they need to buy 0.4kg/95%.

    So the cost of steel for each unit produced is 0.4kg/95% x $4 = $1.68.

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