• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Throughput accounting

Forums › ACCA Forums › ACCA PM Performance Management Forums › Throughput accounting

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by shariarmohammad.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 22, 2017 at 8:20 am #408310
    Tom
    Member
    • Topics: 15
    • Replies: 15
    • ☆

    I cam across this question and am struggling to see where the answers came from. Can anyone help explain the steps to getting the below answers?

    Firstly the answers:
    Assembly hours for maximum production: 143.75
    Quality Control hours for Max production: 178.33
    Packaging Hours for maximum production: 234.17

    Sales price per unit:
    Alpha: 2
    Beta: 2.25
    Gamma: 1.75

    Direct Materials cost P.U:
    Alpha: .5
    Beta: .81
    Gamma: .35

    Direct Labour cost P.U:
    Alpha: .3
    Beta: .6
    Gamma: .5

    Machine time per unit:
    (Assembly in minutes)
    Alpha: 2
    Beta: 3
    Gamma: 2.5

    (Quality control in minutes)
    Alpha: 3
    Beta: 4
    Gamma: 2

    (Packaging in minutes)
    Alpha: 4
    Beta: 5
    Gamma: 3

    Weekly Sales demand
    Alpha: 1,000 Units
    Beta: 1,500 Units
    Gamma: 850 Units

    Operating expenses, including labor are $4,000
    The Maximum hours for the machine are:
    150 hours (Assembly)
    170 hours (Quality Control)
    250 hours (Packaging)

    Can you help explain the steps to resolving this as I need these answers to calculate the ratio later on?

    Thanks in advance for your help,

    Tom

    October 2, 2017 at 12:44 am #409195
    shariarmohammad
    Member
    • Topics: 0
    • Replies: 2
    • ☆

    this seems to b a question from the kaplan text book, i did it a few days back. Although a few areas did seem confusing at first but i figured it out eventually. you can ask me where you have doubts, i will try to help you out

  • 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

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • thienan0110 on Interest rate risk management (1) Part 5 – ACCA (AFM) lectures
  • Venoth on Time Series Analysis – ACCA Management Accounting (MA)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • kemo1000 on Financial instruments – convertible debentures – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in