• 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

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

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

Variable cost

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Variable cost

  • This topic has 3 replies, 2 voices, and was last updated 6 months ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 8, 2018 at 1:10 pm #476820
    rihaam
    Member
    • Topics: 53
    • Replies: 37
    • ☆☆

    Under which of the following labour remuneration methods will direct labour cost always be a variable cost?
    a. Day rate
    b. Piece rate
    c. Differential piece rate
    d. Group bonus scheme

    The answer given is piece rate but I didn’t get the reason behind it.Need ur guidance. Thanks

    October 8, 2018 at 6:08 pm #476845
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54711
    • ☆☆☆☆☆

    Piece rate is where labour is paid based on the number of items produced. So it is truly variable – more items means more pay, and fewer items means lesser pay.

    December 31, 2024 at 5:18 am #714359
    jj-bobo
    Participant
    • Topics: 0
    • Replies: 1
    • ☆

    what can’t it be differential piece rate though?

    January 1, 2025 at 3:27 pm #714367
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54711
    • ☆☆☆☆☆

    A differential rate means that the rate per item shanges with the number of items. So although the total cost will vary it will not vary linearly and so will not be classed as being a truly variable cost.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 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

  • crabtreef on PM Chapter 9 Questions Short-term decision making
  • Abdjr11 on Financial management objectives – ACCA Financial Management (FM)
  • John Moffat on FA Chapter 6 Questions Depreciation
  • Masterodad on FA Chapter 6 Questions Depreciation
  • natashad25 on MA Chapter 3 Questions Presenting Information

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