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31 B32 CTotal number of degrees = 360Proportion of market 3 sales: (50,000/300,000) = 01666 = 017017*360 = 6133 C34 C{(2*20*(4*20,000))/(006*25)}051,461 units35 CJoint costs apportioned to H: ((330,000/(420,000 + 330,000))*350,000 = $154,000Closing inventory valuation(HH): (30,000/330,000)*(154,000 + 66,000) = $20,000Section B1 (a) (i) relevant(ii) irrelevant(iii) relevant(iv) relevant(v) irrelevant(b) (i) Increase in sales = ($11m $10m) = $1mIncrease due to the project = ($1m $02m) = $800,000(ii) Sales in year 1 = $11mSales in year 2 = ($11m*005) + $11m = $11,550,000(iii) Total sales in year 1 = $11mSavings ($11m*001) = $110,000(iv) Annuity factor for five years at 10%= 3791Present value ($75,000*3791) = $284,325(c) B2 (a) C(b) (i) A(ii) Sales volume variance:Budgeted to sale 25,000 units but sold 25,600 units(25,600 25,000)*$28$16,800 favourable(iii) Sales price variance:Budgeted to sale at $120 per unit (25,600*$120) = $3,072,000Actual sales were $3,066,880Variance ($3,066,880 $3,072,000) = $5,120 adverse(c) A and C3 (a) (i) Profit before interest and tax/Capital employed:$48m $192m = 25%For More ACCA Study Materials, Tutor Support, Exam Tips Visit: http://accasupport.com


LESSON 13 13

LESSON 13 13

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ÖSP 13-13

ÖSP 13-13

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Filladio 31/10/13-13/11/13

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