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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 21, 2021 at 6:01 pm #626009
    xyzc
    Participant
    • Topics: 413
    • Replies: 175
    • ☆☆☆☆

    block co (6/13)

    For part b) of this question,, the labeling of sales mix variance values as favourable or adverse given at the back of the book is 9442 favourable, 7560 adverse and 11484 adverse which seems to be wrong..

    June 22, 2021 at 7:42 am #626029
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    I assume you are referring to the answer in the BPP Revision Kit, in which case the labelling is wrong. The variances should be 9,442 (A), 7,560 (F), and 11,484 (A).
    The total (which is all that matters) is correct as 13,366 (A).

    Although you can set out your workings for the 13,366 (A) in several ways (and which way does not matter), I don’t like the way BPP have shown it. I find it more logical to do it the way I show in my free lectures (which is actually the way the examiners own answer does it for this question).

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