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Specimen exam from Sep 2016 (Section A MCQ#13)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Specimen exam from Sep 2016 (Section A MCQ#13)

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 18, 2016 at 4:16 am #300896
    kelkar
    Participant
    • Topics: 8
    • Replies: 47
    • ☆☆

    Dear John :

    Examiner answer of Specimen exam from Sep 2016 (Section A MCQ#13) is A (1.33).

    What’s wrong with my calculations :

    1st method:
    return per factory hour = (130-50)/(12*5)=4/3
    cost per factory hour= (130-50-40)/(12*5)=2/3
    TARP=4/3:2/3=2

    2nd method:
    return per factory hour=(130-50)/4hrs=$20
    cost per factory hour= (40*150)/(10*12*5)=$10
    TARP=20/10=2

    thanks in advance

    February 18, 2016 at 7:50 am #300929
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54704
    • ☆☆☆☆☆

    I don’t know why you have done it two different ways, and also the examiners answers show the correct workings!

    The throughput per unit = 130 – 50 = 80.
    The hours per unit = 4
    Therefore the return per hour = 80/4 = 20.

    The total factory costs = 150 x (40 + 20) = 9,000
    The total hours available = 10 x 12 x 5 = 600
    Therefore the cost per factory hour = 9,000 / 600 = 15

    Therefore the TAR = 20 / 15 = 1.33

    I do suggest that you watch my free lectures on throughput accounting.

    Our lectures are a complete course for Paper F5 and cover everything needed to be able to pass the exam well.

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