Answers

Part 1 Examination – Paper 1.2

Financial Information for Management

1

C

2

B

3

D

4

C

5

B

6

7

A

D

June 2003 Answers

Marginal costing profit

Less: fixed costs in opening stock

(300 x £5)

Add: fixed costs in closing stock

(750 x £5)

£72,300

(£1,500)

£3,750

––––––––

£74,550

––––––––

£315

––––– x 117 = £235

157

Price variance

Did cost

Should cost

(53,000 kg x £2·50)

£136,000

£132,500

–––––––––––––

£3,500 adverse

–––––––––––––

Usage variance

Did use

Should use

(27,000 units x 2 kg)

53,000 kg

54,000 kg

–––––––––

1,000 kg

x £2·50

£2,500 favourable

––––––––––––––––

Sales

Less: opening stock

Add: closing stock

(5% x 10,000)

10,000 units

(600 units)

500 units

––––––––––

9,900 units

Good production required

Good production = 90% of total production, therefore

9,900

Total production = –––––– = 11,000 units

90%

8

B

9

C

Total Contribution = (£10 – £6) x 250,000 = £1,000,000

Fixed Overheads = 200,000 x £2 = £400,000

Profit = Total contribution less fixed costs

= £1,000,000 – £400,000 = £600,000

19

10 A

Process

Units

400

3,000

Opening stock

Input

Losses

Output

Closing stock

––––––

3,400

––––––

––––––

11 C

1⋅ 00560 – 1

5×

= £348 ⋅ 85 ≈ £349

0 ⋅ 005

12 D

13 D

14 A

150,000 + 75,000

––––––––––––––––––

0·75

300,000

–––––––

£10

= £300,000

Breakeven revenue

= 30,000 units

∑y

∑x

−b

n

n

200

5 ⋅ 75

a=

– (17 ⋅ 14 ×

) = 25 ⋅ 36

4

4

a=

15 B

Lower of

replacement cost

£105,000

higher of

NRV

75,000

Economic value

90,000

16 A

17 C

18 A

Residual income for the division = £120,000 – (£650,000 x 18%)

Residual income = £3,000

19 A

20 B

Total material required =

36

24

15

(2,000 x ––) + (1,500 x ––) + (4,000 x ––) = 28,000 kg

6

6

6

21 C

Total cost of having stock =

D

Q

(p x D) + (–– x Co) + (Ch x ––)

Q

2

20,000

500

= (40 x 20,00) + (–––––– x 25) + (4 x ––– )

500

2

= 800,000 + 1,000 + 1,000 = 802,000

22 D

20

Units

400

2,800

200

––––––

3,400

––––––

––––––

23 A

As advertising will hopefully generate sales, advertising is the independent variable and sales the dependent; i.e. advertising

is x and sales is y.

225,000 = a + (6,500 x b)

125,000 = a + (2,500 x b)

–––––––– ––––––––––––––

100,000 = 0 + (4,000 x b)

100,000

therefore b = –––––––

4,000

= £25

so, 225,000 = a + (6,500 x 25)

225,000 = a + 162,500

a = 225,000 – 162,500

a = 62,500

24 B

Expected value of new building

= (0·8 x £2 million )+(0·2 x £1 million) – £1 million = £0·8 million

Expected value of the upgrade

= (0·7 x £2 million) + (0·3 x £1 million) – cost of upgrade

So,

New build = £0·8 million

Upgrade = £1·7 million – costs

Equating the two expressions:

£0·8 million = £1·7 million – costs, giving

Costs = £1·7 million – £0·8 million = £0·9 million = £900,000

25 D

21

1

(a)

Fixed Production Overhead Expenditure variance

£

2,890,350

2,500,000

––––––––––

390,350 adverse

Actual costs incurred

Budgeted costs

Variance

This variance indicates that the company have spent more than originally budgeted.

Fixed Production Overhead Volume variance

Labour hours

560,000

500,000

––––––––

60,000 favourable

Actual flexed

Budget

Variance

x £5 (W1)

= £300,000 favourable

W1

£2,500,000

FOAR = ––––––––––––– = £5

500,000 hours

This variance indicates that the company has used more labour hours than originally budgeted.

Or based on units

Units

70,000

62,500

–––––––

7,500 favourable

Actual

Budget

Variance

x £40 (W2)

= £300,000 favourable

W2

£2,500,000

FOAR = ––––––––––––– = £40

62,500 units

This variance indicates that the company has produced more units than originally budgeted.

(b)

Fixed Production Overhead Efficiency Variance

Hours

525,000

560,000

––––––––

35,000 favourable

Did work

Should have worked

x £5 (W3)

= £175,000 favourable

W3

£2,500,000

FOAR/hour = ––––––––––––– = £5

500,000 hours

This variance shows that labour were more efficient than originally budgeted as they took less time than expected to achieve

the production of 70,000 units.

Fixed Production Overhead Capacity Variance

Hours

525,000

500,000

––––––––

25,000 favourable

Actual hours worked

Budgeted hours of work

x £5 (W3)

= £125,000 favourable

This variance shows that labour worked for more hours than was originally budgeted thus exceeding the budgeted capacity.

22

2

(a)

Total cost of output = 45,625 + 29,500 + 26,875 – (12,500 x 20% x 4)

2

(a)

Total cost of output = 102,000 – 10,000= 92,000

or

Process

Units

12,500

Materials

Labour

Overheads

(b)

–––––––

12,500

–––––––

–––––––

£

45,625

29,500

26,875

––––––––

102,000

––––––––

––––––––

Normal loss

Output

Units

2,500

10,000 β

–––––––

12,500

–––––––

–––––––

£

10,000

92,000 β

––––––––

102,000

––––––––

––––––––

Joint costs to be allocated = (£9·20 x 10,000) – 1,000 x £2

= £92,000 – £2,000

= £90,000

Product

Units

%

NRV at

split-off

Total

NRV

A

5,000

50

20–10

=10

50,000

B

4,000

40

25

100,000

C

1,000

––––––

10,000

––––––

10

–––

100

–––

2

Total

––––––––

150,000

––––––––

Joint cost

allocation

50,000

30,000 = ––––––––

150,000

100,000

60,000 = ––––––––

150,000

Total

profit

Profit

per

unit

20,000

4

40,000

10

–––––––

90,000

–––––––

The profit per unit for product A is £4 and for B is £10.

3

(a)

A service centre is a department that does not directly produce units but is required to support the other departments.

Examples include maintenance departments, stores or a canteen.

A production centre is a centre where units are actually made, examples being a machining department or a welding

department.

Although a service will have overheads allocated and apportioned to it, these will be reapportioned to the production centres

so that, at the end of a period, all overheads are included in the production centres only. Once all the overheads are included

in the production centres they can be absorbed into production.

(b)

Activity based costing uses a number of different cost drivers to absorb different overheads, whereas traditional absorption

costing only uses one, for example labour hours, machine hours or per unit.

In activity based costing fixed overhead costs may include machine set-up costs. These costs will not be incurred on a per

unit basis but will be incurred each time the machine has to be set-up. It would not, therefore, be sensible to allocate costs

per unit since that is not how the cost is incurred. It is, however, better to use the number of set-ups for this particular cost

to allocate costs to units.

4

(a)

Objective is to maximise profit:

Let a = the number of units of A to be produced

Let b = the number of units of B to be produced

Objective function:

9a + 23b

Constraints:

Non-negativity

Restriction on A

Materials

Labour

b≥0

a ≥ 1,000

3a + 4b ≤ 30,000

5a + 3b ≤ 36,000

23

(b)

b units

’000

a = 1,000

13

12

11

10

9

5a + 3b = 36,000

8

7

6

5

4

3

3a + 4b = 30,000

lso-contribution

line

2

1

0

1

2

3

4

5

6

7

8

9

10

11

12

a units

’000

Optimal point is the intersect of the a = 1,000 line and the materials constraint line 3a + 4b = 30,000.

(3 x 1,000) + 4b = 30,000

3,000 + 4b = 30,000 therefore 4b = 30,000 – 3,000 giving 4b = 27,000

so b = 27,000/4,000 therefore b= 6,750 units

The optimal production plan is to make 1,000 units of A and 6,750 units of B.

24

5

Investment 1

Time

0

1-4

5

Investment 2

Time

0

1– ∞

Investment 3

Time

0

1

2

3

4

5

Cash Flows

£’000

(75)

25

5

Discount factor

at 10%

1

3·17

0·621

Present Value

£’000

(75)

79·25

3·105

––––––

7·355

––––––

––––––

Cash Flows

£’000

(100)

11

Discount factor

at 10%

1

1/0·1=10

Present Value

£’000

(100)

110

––––––

10

––––––

––––––

Cash Flows

£’000

(125)

30

40

50

60

(10)

Discount factor

at 10%

1

0·909

0·826

0·751

0·683

0·621

Present Value

£’000

(125)

27·27

33·04

37·55

40·98

(6·21)

––––––

7·63

––––––

––––––

Since investment 2 has the highest net present value it would be the preferred investment.

25

Part 1 Examination – Paper 1.2

Financial information for Management

1

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

(xvi)

(xvii)

(xviii)

(xix)

(xx)

(xxi)

(xxii)

(xxiii)

(xxiv)

(xxv)

June 2003 Marking Scheme

Marks

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

–––

C

B

D

C

B

A

D

B

C

A

C

D

D

A

B

A

C

A

A

B

C

D

A

B

D

50

–––

1

(a)

Fixed production overhead expenditure variance £

Fixed production overhead expenditure variance adverse

Explanation of variance

Fixed production overhead volume variance £

Fixed production overhead volume variance favourable

Calculation of the FOAR/unit

Explanation of variance

1/

2

1/

2

1

1/

2

1/

2

1

1

–––

5

(b)

1/

2

1/

2

Efficiency variance £

Efficiency variance favourable

Calculating FOAR/labour hour

Explanation of variance

Capacity variance £

Capacity variance favourable

Explanation of variance

1

1

1/

2

1/

2

1

–––

5

–––

10

–––

27

Marks

2

(a)

Calculating the total cost of output to include:

material cost

labour costs

overhead cost

deduct normal loss scrap proceeds

Calculation of 92,000

1/

2

1/

2

1/

2

1

11/2

–––

4

(b)

Calculating joint costs less by-product proceeds

Calculating number of units for A,B and C from output

NRV at split-off for A

NRV at split-off for B and C

Total NRV calculation 1/2 mark each A and B

Joint cost allocation 1/2 mark each A and B

Profit per unitv 1/2 mark each A and B

1

1

1/

2

1/

2

1

1

1

–––

6

–––

10

–––

3

(a)

Definition of service centre

Example of a service centre

Definition of production centre

Example of a production centre

Explanation of the differing treatments of overheads:

Service centre cost reapportioned

Production centre costs absorbed

1

1

1

1

1

1

–––

6

(b)

Explanation of difference including the use of the term cost driver

Example

2

2

–––

4

–––

10

–––

4

(a)

1/

2

1/

2

1/

2

Defining variables

Objective function

Non-negativity constraint for b

Variable a greater than 1,000

Material constraint

Labour constraint

1

1

1/

2

–––

4

(b)

1/

2

1/

2

labelled axes on graph

good presentation

correctly drawn material line

correctly drawn labour line

restriction on a

plotting the objective function

establishing the optimal point

1

1

1/

2

1

11/2

–––

6

–––

10

–––

28

Marks

5

Investment 1

Correct discount factors

For using a cumulative discount factor

Calculation of present value 1/2 per line in table

1/

2

11/2

Investment 2

Correct value at To

Calculation of present value of the perpetuity

1/

2

11/2

1

Investment 3

Correct discount factors

Calculation of present value 1/2 per line in table

1

3

Preferred investment stated

1

–––

10

–––

29

Part 1 Examination – Paper 1.2

Financial Information for Management

1

C

2

B

3

D

4

C

5

B

6

7

A

D

June 2003 Answers

Marginal costing profit

Less: fixed costs in opening stock

(300 x £5)

Add: fixed costs in closing stock

(750 x £5)

£72,300

(£1,500)

£3,750

––––––––

£74,550

––––––––

£315

––––– x 117 = £235

157

Price variance

Did cost

Should cost

(53,000 kg x £2·50)

£136,000

£132,500

–––––––––––––

£3,500 adverse

–––––––––––––

Usage variance

Did use

Should use

(27,000 units x 2 kg)

53,000 kg

54,000 kg

–––––––––

1,000 kg

x £2·50

£2,500 favourable

––––––––––––––––

Sales

Less: opening stock

Add: closing stock

(5% x 10,000)

10,000 units

(600 units)

500 units

––––––––––

9,900 units

Good production required

Good production = 90% of total production, therefore

9,900

Total production = –––––– = 11,000 units

90%

8

B

9

C

Total Contribution = (£10 – £6) x 250,000 = £1,000,000

Fixed Overheads = 200,000 x £2 = £400,000

Profit = Total contribution less fixed costs

= £1,000,000 – £400,000 = £600,000

19

10 A

Process

Units

400

3,000

Opening stock

Input

Losses

Output

Closing stock

––––––

3,400

––––––

––––––

11 C

1⋅ 00560 – 1

5×

= £348 ⋅ 85 ≈ £349

0 ⋅ 005

12 D

13 D

14 A

150,000 + 75,000

––––––––––––––––––

0·75

300,000

–––––––

£10

= £300,000

Breakeven revenue

= 30,000 units

∑y

∑x

−b

n

n

200

5 ⋅ 75

a=

– (17 ⋅ 14 ×

) = 25 ⋅ 36

4

4

a=

15 B

Lower of

replacement cost

£105,000

higher of

NRV

75,000

Economic value

90,000

16 A

17 C

18 A

Residual income for the division = £120,000 – (£650,000 x 18%)

Residual income = £3,000

19 A

20 B

Total material required =

36

24

15

(2,000 x ––) + (1,500 x ––) + (4,000 x ––) = 28,000 kg

6

6

6

21 C

Total cost of having stock =

D

Q

(p x D) + (–– x Co) + (Ch x ––)

Q

2

20,000

500

= (40 x 20,00) + (–––––– x 25) + (4 x ––– )

500

2

= 800,000 + 1,000 + 1,000 = 802,000

22 D

20

Units

400

2,800

200

––––––

3,400

––––––

––––––

23 A

As advertising will hopefully generate sales, advertising is the independent variable and sales the dependent; i.e. advertising

is x and sales is y.

225,000 = a + (6,500 x b)

125,000 = a + (2,500 x b)

–––––––– ––––––––––––––

100,000 = 0 + (4,000 x b)

100,000

therefore b = –––––––

4,000

= £25

so, 225,000 = a + (6,500 x 25)

225,000 = a + 162,500

a = 225,000 – 162,500

a = 62,500

24 B

Expected value of new building

= (0·8 x £2 million )+(0·2 x £1 million) – £1 million = £0·8 million

Expected value of the upgrade

= (0·7 x £2 million) + (0·3 x £1 million) – cost of upgrade

So,

New build = £0·8 million

Upgrade = £1·7 million – costs

Equating the two expressions:

£0·8 million = £1·7 million – costs, giving

Costs = £1·7 million – £0·8 million = £0·9 million = £900,000

25 D

21

1

(a)

Fixed Production Overhead Expenditure variance

£

2,890,350

2,500,000

––––––––––

390,350 adverse

Actual costs incurred

Budgeted costs

Variance

This variance indicates that the company have spent more than originally budgeted.

Fixed Production Overhead Volume variance

Labour hours

560,000

500,000

––––––––

60,000 favourable

Actual flexed

Budget

Variance

x £5 (W1)

= £300,000 favourable

W1

£2,500,000

FOAR = ––––––––––––– = £5

500,000 hours

This variance indicates that the company has used more labour hours than originally budgeted.

Or based on units

Units

70,000

62,500

–––––––

7,500 favourable

Actual

Budget

Variance

x £40 (W2)

= £300,000 favourable

W2

£2,500,000

FOAR = ––––––––––––– = £40

62,500 units

This variance indicates that the company has produced more units than originally budgeted.

(b)

Fixed Production Overhead Efficiency Variance

Hours

525,000

560,000

––––––––

35,000 favourable

Did work

Should have worked

x £5 (W3)

= £175,000 favourable

W3

£2,500,000

FOAR/hour = ––––––––––––– = £5

500,000 hours

This variance shows that labour were more efficient than originally budgeted as they took less time than expected to achieve

the production of 70,000 units.

Fixed Production Overhead Capacity Variance

Hours

525,000

500,000

––––––––

25,000 favourable

Actual hours worked

Budgeted hours of work

x £5 (W3)

= £125,000 favourable

This variance shows that labour worked for more hours than was originally budgeted thus exceeding the budgeted capacity.

22

2

(a)

Total cost of output = 45,625 + 29,500 + 26,875 – (12,500 x 20% x 4)

2

(a)

Total cost of output = 102,000 – 10,000= 92,000

or

Process

Units

12,500

Materials

Labour

Overheads

(b)

–––––––

12,500

–––––––

–––––––

£

45,625

29,500

26,875

––––––––

102,000

––––––––

––––––––

Normal loss

Output

Units

2,500

10,000 β

–––––––

12,500

–––––––

–––––––

£

10,000

92,000 β

––––––––

102,000

––––––––

––––––––

Joint costs to be allocated = (£9·20 x 10,000) – 1,000 x £2

= £92,000 – £2,000

= £90,000

Product

Units

%

NRV at

split-off

Total

NRV

A

5,000

50

20–10

=10

50,000

B

4,000

40

25

100,000

C

1,000

––––––

10,000

––––––

10

–––

100

–––

2

Total

––––––––

150,000

––––––––

Joint cost

allocation

50,000

30,000 = ––––––––

150,000

100,000

60,000 = ––––––––

150,000

Total

profit

Profit

per

unit

20,000

4

40,000

10

–––––––

90,000

–––––––

The profit per unit for product A is £4 and for B is £10.

3

(a)

A service centre is a department that does not directly produce units but is required to support the other departments.

Examples include maintenance departments, stores or a canteen.

A production centre is a centre where units are actually made, examples being a machining department or a welding

department.

Although a service will have overheads allocated and apportioned to it, these will be reapportioned to the production centres

so that, at the end of a period, all overheads are included in the production centres only. Once all the overheads are included

in the production centres they can be absorbed into production.

(b)

Activity based costing uses a number of different cost drivers to absorb different overheads, whereas traditional absorption

costing only uses one, for example labour hours, machine hours or per unit.

In activity based costing fixed overhead costs may include machine set-up costs. These costs will not be incurred on a per

unit basis but will be incurred each time the machine has to be set-up. It would not, therefore, be sensible to allocate costs

per unit since that is not how the cost is incurred. It is, however, better to use the number of set-ups for this particular cost

to allocate costs to units.

4

(a)

Objective is to maximise profit:

Let a = the number of units of A to be produced

Let b = the number of units of B to be produced

Objective function:

9a + 23b

Constraints:

Non-negativity

Restriction on A

Materials

Labour

b≥0

a ≥ 1,000

3a + 4b ≤ 30,000

5a + 3b ≤ 36,000

23

(b)

b units

’000

a = 1,000

13

12

11

10

9

5a + 3b = 36,000

8

7

6

5

4

3

3a + 4b = 30,000

lso-contribution

line

2

1

0

1

2

3

4

5

6

7

8

9

10

11

12

a units

’000

Optimal point is the intersect of the a = 1,000 line and the materials constraint line 3a + 4b = 30,000.

(3 x 1,000) + 4b = 30,000

3,000 + 4b = 30,000 therefore 4b = 30,000 – 3,000 giving 4b = 27,000

so b = 27,000/4,000 therefore b= 6,750 units

The optimal production plan is to make 1,000 units of A and 6,750 units of B.

24

5

Investment 1

Time

0

1-4

5

Investment 2

Time

0

1– ∞

Investment 3

Time

0

1

2

3

4

5

Cash Flows

£’000

(75)

25

5

Discount factor

at 10%

1

3·17

0·621

Present Value

£’000

(75)

79·25

3·105

––––––

7·355

––––––

––––––

Cash Flows

£’000

(100)

11

Discount factor

at 10%

1

1/0·1=10

Present Value

£’000

(100)

110

––––––

10

––––––

––––––

Cash Flows

£’000

(125)

30

40

50

60

(10)

Discount factor

at 10%

1

0·909

0·826

0·751

0·683

0·621

Present Value

£’000

(125)

27·27

33·04

37·55

40·98

(6·21)

––––––

7·63

––––––

––––––

Since investment 2 has the highest net present value it would be the preferred investment.

25

Part 1 Examination – Paper 1.2

Financial information for Management

1

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

(xii)

(xiii)

(xiv)

(xv)

(xvi)

(xvii)

(xviii)

(xix)

(xx)

(xxi)

(xxii)

(xxiii)

(xxiv)

(xxv)

June 2003 Marking Scheme

Marks

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

2

–––

C

B

D

C

B

A

D

B

C

A

C

D

D

A

B

A

C

A

A

B

C

D

A

B

D

50

–––

1

(a)

Fixed production overhead expenditure variance £

Fixed production overhead expenditure variance adverse

Explanation of variance

Fixed production overhead volume variance £

Fixed production overhead volume variance favourable

Calculation of the FOAR/unit

Explanation of variance

1/

2

1/

2

1

1/

2

1/

2

1

1

–––

5

(b)

1/

2

1/

2

Efficiency variance £

Efficiency variance favourable

Calculating FOAR/labour hour

Explanation of variance

Capacity variance £

Capacity variance favourable

Explanation of variance

1

1

1/

2

1/

2

1

–––

5

–––

10

–––

27

Marks

2

(a)

Calculating the total cost of output to include:

material cost

labour costs

overhead cost

deduct normal loss scrap proceeds

Calculation of 92,000

1/

2

1/

2

1/

2

1

11/2

–––

4

(b)

Calculating joint costs less by-product proceeds

Calculating number of units for A,B and C from output

NRV at split-off for A

NRV at split-off for B and C

Total NRV calculation 1/2 mark each A and B

Joint cost allocation 1/2 mark each A and B

Profit per unitv 1/2 mark each A and B

1

1

1/

2

1/

2

1

1

1

–––

6

–––

10

–––

3

(a)

Definition of service centre

Example of a service centre

Definition of production centre

Example of a production centre

Explanation of the differing treatments of overheads:

Service centre cost reapportioned

Production centre costs absorbed

1

1

1

1

1

1

–––

6

(b)

Explanation of difference including the use of the term cost driver

Example

2

2

–––

4

–––

10

–––

4

(a)

1/

2

1/

2

1/

2

Defining variables

Objective function

Non-negativity constraint for b

Variable a greater than 1,000

Material constraint

Labour constraint

1

1

1/

2

–––

4

(b)

1/

2

1/

2

labelled axes on graph

good presentation

correctly drawn material line

correctly drawn labour line

restriction on a

plotting the objective function

establishing the optimal point

1

1

1/

2

1

11/2

–––

6

–––

10

–––

28

Marks

5

Investment 1

Correct discount factors

For using a cumulative discount factor

Calculation of present value 1/2 per line in table

1/

2

11/2

Investment 2

Correct value at To

Calculation of present value of the perpetuity

1/

2

11/2

1

Investment 3

Correct discount factors

Calculation of present value 1/2 per line in table

1

3

Preferred investment stated

1

–––

10

–––

29

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