Answers

Part 1 Examination – Paper 1.2

Financial Information for Management

December 2004 Answers

Section A

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

A

A

C

A

B

A

C

A

D

B

A

B

A

C

C

B

A

B

D

D

C

A

D

C

D

1

A

2

A

3

C

4

A

Date

1st

4th

12th

19th

27th

Units

200

(150)

–––––

50

500

–––––

550

(200)

(300)

Average price (£)

20·00

20·00

26·60

26·00

26·00

26·00

£

4,000

(3,000)

–––––––

1,000

13,300

–––––––

14,300

(5,200)

(7,800)

Total value of issues = 3,000 + 5,200 + 7,800 = £16,000

5

B

(9,250 – 6,750) ÷ (5,000 – 3,000) = £1·25

6

A

7

C

£

144,500

127,500

––––––––

17,000 Adverse

––––––––

Actual cost

Standard cost of actual production (8,500 x 15)

Total overhead variance

8

A

17

9

D

Actual cost

£

110,750

Actual hours at standard rate (9,200 x 12·50)

115,000

Variance (£)

4,250 F Rate

5,250 A Efficiency

Standard hours for actual production at

standard rate (2,195 x 4 x 12·50)

109,750

10 B

£

56,389

53,754

–––––––

2,635

–––––––

Actual expenditure

Absorbed cost (12,400 x 1·02 x 4·25)

Total under absorption

11 A

£

1,710

1,200

Opening WIP

Completion of opening WIP (300 x 0·40 x 10)

Units started and completed in the month

(2,000 – 300) x 10

17,000

–––––––

19,910

–––––––

Total value (2,000 units)

12 B

∑y = 17,500 + 19,500 + 20,500 + 18,500 + 17,000 = 93,000

∑x = 300 + 360 + 400 + 320 + 280 = 1,660

a = (93,000 ÷ 5) – 29·53(1,660 ÷ 5) = 8,796·04

13 A

£

45

30

––––

75

50

––––

125

45

––––

170

––––

Direct materials

Direct labour (4 hours)

Prime cost

Production overheads (4 x 12·50)

Total production cost

Non-production overheads (75 x 0·6)

Total cost

14 C

Maximum usage x Longest lead time = 520 x 15 = 7,800

15 C

16 B

Absorption costing profit

Less Increase in stock at fixed overhead cost per unit

(18,000 – 16,500) x 10

£

40,000

(15,000)

–––––––

25,000

–––––––

Marginal costing profit

17 A

18 B

Material

T (500 x 45)

V (200 x 40) + (200 x 52)

£

22,500

18,400

–––––––

40,900

–––––––

Total relevant cost

18

19 D

£

1,200

800

––––––

2,000

––––––

Opportunity cost now

Cost of disposal in one year’s time

20 D

21 C

Profits maximised when Marginal revenue (MR) = Marginal cost (MC)

MR = 40 – 0·06Q

MC = 10

MR = MC

Therefore 10 = 40 – 0·06Q

Q = 30 ÷ 0·6 = 500

Price (P) = 40 – 0·03(500) = 25

22 A

Profit = Total revenue (TR) – Total cost (TC)

When P = 31 then 31 = 40 – 0·03Q and Q = 300

£

9,300

(6,500)

–––––––

2,800

–––––––

TR = P x Q = 31 x 300 =

TC = 3,500 + (10 x 300) =

Profit

23 D

CPU = £27

Contribution to sales ratio = 45%

Selling price = 27 ÷ 0·45 = £60

Margin of safety in units = 13,500 ÷ 60 = 225

Break-even point (BEP) = 1,000 – 225 = 775 units

At BEP: total contribution = total fixed costs

Total fixed costs = 775 x 27 = £20,925

24 C

25 D

P = 95,000 + 0·4X + 0·3Y

X = 46,000 + 0·1Y

Y = 30,000 + 0·2X

X = 46,000 + 0·1(30,000 + 0·2X) = 46,000 + 3,000 + 0·02X

0·98X = 49,000 and X = 50,000

Y = 30,000 + 0·2(50,000) = 40,000

P = 95,000 + 0·4(50,000) + 0·3(40,000) = 127,000

19

Section B

1

(a)

Litres

80,000

Raw materials input

Conversion costs

–

–––––––

80,000

–––––––

Process X Account

£

158,800

Joint products (W1)

Product A

Product B

133,000

Normal loss (W2)

Abnormal loss (W3)

––––––––

291,800

––––––––

Litres

£

44,700

29,800

4,000

1,500

–––––––

80,000

–––––––

141,550

141,550

3,000

5,700

––––––––

291,800

––––––––

Cost per equivalent litre (EL):

Materials and conversion

EL

74,500

1,500

–––––––

76,000

–––––––

£

291,800

(3,000)

––––––––

288,800

––––––––

Output (joint products combined)

Abnormal loss

Total work done

Costs arising

Less: Normal loss (scrap value)

Cost per equivalent litre:

Materials and conversion (288,800 ÷ 76,000)

Workings:

W1 Product

Selling price

£/litre

A

B

8

12

£3·80

Further

processing

cost

£/litre

2

3

Net

realisable

value

£/litre

6

9

Production

(ratio 3:2)

litres

44,700

29,800

Net realisable

value of

production

£

268,200

268,200

Total joint production cost (A + B) = 74,500 litres at £3·80 = £283,100

Apportioned A:B in the ratio 268,200:268,200 (= 1:1)

Product A = £141,550 and Product B = £141,550

W2 5% of 80,000 = 4,000 litres at 75p per litre = £3,000

W3 5,500 – 4,000 = 1,500 litres at £3·80 per litre = £5,700

2

(b)

An abnormal gain occurs when the actual loss is less than the normal loss expected. In other words the actual output of

good production is higher than would normally be expected from the given level of input.

The abnormal gain is shown as a debit entry in the process account.

The abnormal gain is valued at its full process cost.

(a)

Calculations for the current year:

(i)

Contribution per unit £50 x (75 ÷ 25) = £150

(ii)

Total contribution

(5,000 x £150)

Less Total fixed costs (5,000 x £70)

Total profit

(b)

£’000

750

(350)

––––

400

––––

Calculations for next year:

Selling price

Less Variable cost

50 x (100 ÷ 25) x 1·08

(50 x 1·12)

Contribution

Total fixed costs

(5,000 x £70) x 1·12

Target/required profit [as per (a)(ii)]

Required contribution for next year

£/unit

216

(56)

––––

160

––––

£’000

392

400

––––

792

––––

Number of units required = (792,000 ÷ 160) = 4,950 units.

20

3

(c)

A mixed or semi-variable cost is one that is partly fixed and partly variable in behaviour. An example would be power costs

(gas or electricity, for instance) which consist of a fixed charge irrespective of the number of units of power consumed and a

variable charge based on the number of units of power consumed.

For cost-volume-profit analysis the fixed and variable elements need to be separately identified by using, for example, the high

low method or linear regression. Each would then be considered along with the other variable and other fixed costs in the

analysis.

(a)

Sales variances:

Actual sales units at actual selling price

Actual sales units at standard selling price (46,000 x £15)

Sales price variance

Sales volume profit variance: (46,000 – 45,000) x £(15 – 9)

£

678,500

690,000

––––––––

11,500 A

––––––––

6,000 F

––––––––

(b)

The person (or persons) who should receive the information generated by any system in an organisation should be the person

with responsibility for that aspect or part of the business to which the information relates. In the case of sales variance

information, it would be the person responsible for sales in the organisation. This could be the sales manager or marketing

manager. In a large divisionalised company it may be the divisional manager. A summary of the sales and cost variances

would be issued to senior management in the organisation.

(c)

(i)

Absorption costing profit:

Gross profit 45,000 x £(15 – 9)

Less Non-production costs

£

270,000

(44,000)

––––––––

226,000

––––––––

Absorption costing net profit

(ii)

Marginal costing profit:

Total contribution 45,000 x £(15 – 4)

Less Fixed production costs (48,000 x £5)

Fixed non-production costs

£

495,000

(240,000)

(44,000)

––––––––

211,000

––––––––

Marginal costing net profit

Alternative answer:

Absorption costing net profit [as above in (i)]

Deduct Increase in stocks at standard fixed

production cost per unit

(3,000 units at £5 per unit)

£

226,000

(15,000)

––––––––

211,000

––––––––

Marginal costing net profit

4

(a)

(i)

EOQ for the current year = [(2 x 25 x 90,000) ÷ 8]0·5 = 750 units

(ii)

EOQ for next year = [(2 x 36 x 90,000) ÷ 8]0·5 = 900 units

(b)

Annual

holding cost

£

Current year

(750 ÷ 2) x 8

(90,000 ÷ 750) x 25

3,000

Next year

(900 ÷ 2) x 8

(90,000 ÷ 900) x 36

3,600

Annual

ordering cost

£

3,000

3,600

Total extra cost of holding and ordering stock for next year

(compared with current year)

21

Annual

total cost

£

3,000

3,000

––––––

6,000

––––––

3,600

3,600

––––––

7,200

––––––

£1,200

(c)

5

Any two for each of the following:

(i) Interest on net working capital, costs of storage space, insurance costs, obsolescence, pilferage and deterioration.

(ii) Costs of contacting supplier to place an order, costs associated with checking goods received and transport costs.

(a)

Product X

90

5

18

1st

Contribution per unit (£)

Litres of Material L per unit

Contribution per litre of Material L

Ranking

Product Y

96

6

16

2nd

Optimal production plan for first three months of next year is to produce and sell 4,800 units of Product X (24,000 litres ÷

5 litres/unit) giving a total contribution of £432,000 (4,800 units at £90 per unit).

(b)

Let x = the number of units of product X

and y = the number of units of product Y

Formulation of constraints:

Material L

5x + 6y ≤ 24,000

Material M

6x + 4y ≤ 24,000

Optimal point is the intersection of

and

5x + 6y = 24,000 ……….(1)

6x + 4y = 24,000 ……….(2)

Solving these simultaneously gives:

(1) X 6

(2) X 5

(1) – (2)

30x + 36y = 144,000

30x + 20y = 120,000

––––––––––––––––––––

16y = 24,000

y = 1,500

and x = 3,000

The optimal production plan for the second three months of next year is to produce 3,000 units of product X and 1,500 units

of product Y. This will give a resultant total contribution of [(3,000 x 90) + (1,500 x 96)] = £414,000.

22

Part 1 Examination – Paper 1.2

Financial Information for Management

December 2004 Marking Scheme

Marks

Section A

Each of the 25 questions in this section is worth 2 marks

50

–––

Section B

1

(a) Inputs into process

Normal loss

Abnormal loss

Joint products

1

2

1

3

–––

7

(b)

Actual loss less than normal loss

Debit entry in process account

Valuation at full process cost

1

1

1

–––

3

–––

10

–––

2

(a)

Contribution per unit

Total profit

1

2

–––

3

(b)

Contribution per unit

Total fixed costs

Required contribution

Number of units

2

1

1/

2

1/

–––2

4

(c)

Partly fixed/partly variable

Example

Separation of fixed/variable elements

1

1

1

–––

3

–––

10

–––

3

(a)

Sales price variance

Sales volume profit variance

2

2

–––

4

(b)

General principle/suggested person(s)

(c)

Absorption costing profit

Marginal costing profit

3

1

2

–––

3

–––

10

–––

23

Marks

4

(a)

(i)

(ii)

EOQ this year

EOQ next year

2

2

–––

4

(b)

Annual holding costs

Annual ordering costs

2

2

–––

4

5

(c)

1/

2

(a)

Contribution per unit

Contribution per litre (L)

Optimal units for product X

Resultant contribution

mark for each of four costs identified

2

–––

10

–––

1

1

1

1

–––

4

(b)

Equations/formulations

Optimal units for products X and Y

Resultant contribution

3

2

1

–––

6

–––

10

–––

24

Part 1 Examination – Paper 1.2

Financial Information for Management

December 2004 Answers

Section A

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

A

A

C

A

B

A

C

A

D

B

A

B

A

C

C

B

A

B

D

D

C

A

D

C

D

1

A

2

A

3

C

4

A

Date

1st

4th

12th

19th

27th

Units

200

(150)

–––––

50

500

–––––

550

(200)

(300)

Average price (£)

20·00

20·00

26·60

26·00

26·00

26·00

£

4,000

(3,000)

–––––––

1,000

13,300

–––––––

14,300

(5,200)

(7,800)

Total value of issues = 3,000 + 5,200 + 7,800 = £16,000

5

B

(9,250 – 6,750) ÷ (5,000 – 3,000) = £1·25

6

A

7

C

£

144,500

127,500

––––––––

17,000 Adverse

––––––––

Actual cost

Standard cost of actual production (8,500 x 15)

Total overhead variance

8

A

17

9

D

Actual cost

£

110,750

Actual hours at standard rate (9,200 x 12·50)

115,000

Variance (£)

4,250 F Rate

5,250 A Efficiency

Standard hours for actual production at

standard rate (2,195 x 4 x 12·50)

109,750

10 B

£

56,389

53,754

–––––––

2,635

–––––––

Actual expenditure

Absorbed cost (12,400 x 1·02 x 4·25)

Total under absorption

11 A

£

1,710

1,200

Opening WIP

Completion of opening WIP (300 x 0·40 x 10)

Units started and completed in the month

(2,000 – 300) x 10

17,000

–––––––

19,910

–––––––

Total value (2,000 units)

12 B

∑y = 17,500 + 19,500 + 20,500 + 18,500 + 17,000 = 93,000

∑x = 300 + 360 + 400 + 320 + 280 = 1,660

a = (93,000 ÷ 5) – 29·53(1,660 ÷ 5) = 8,796·04

13 A

£

45

30

––––

75

50

––––

125

45

––––

170

––––

Direct materials

Direct labour (4 hours)

Prime cost

Production overheads (4 x 12·50)

Total production cost

Non-production overheads (75 x 0·6)

Total cost

14 C

Maximum usage x Longest lead time = 520 x 15 = 7,800

15 C

16 B

Absorption costing profit

Less Increase in stock at fixed overhead cost per unit

(18,000 – 16,500) x 10

£

40,000

(15,000)

–––––––

25,000

–––––––

Marginal costing profit

17 A

18 B

Material

T (500 x 45)

V (200 x 40) + (200 x 52)

£

22,500

18,400

–––––––

40,900

–––––––

Total relevant cost

18

19 D

£

1,200

800

––––––

2,000

––––––

Opportunity cost now

Cost of disposal in one year’s time

20 D

21 C

Profits maximised when Marginal revenue (MR) = Marginal cost (MC)

MR = 40 – 0·06Q

MC = 10

MR = MC

Therefore 10 = 40 – 0·06Q

Q = 30 ÷ 0·6 = 500

Price (P) = 40 – 0·03(500) = 25

22 A

Profit = Total revenue (TR) – Total cost (TC)

When P = 31 then 31 = 40 – 0·03Q and Q = 300

£

9,300

(6,500)

–––––––

2,800

–––––––

TR = P x Q = 31 x 300 =

TC = 3,500 + (10 x 300) =

Profit

23 D

CPU = £27

Contribution to sales ratio = 45%

Selling price = 27 ÷ 0·45 = £60

Margin of safety in units = 13,500 ÷ 60 = 225

Break-even point (BEP) = 1,000 – 225 = 775 units

At BEP: total contribution = total fixed costs

Total fixed costs = 775 x 27 = £20,925

24 C

25 D

P = 95,000 + 0·4X + 0·3Y

X = 46,000 + 0·1Y

Y = 30,000 + 0·2X

X = 46,000 + 0·1(30,000 + 0·2X) = 46,000 + 3,000 + 0·02X

0·98X = 49,000 and X = 50,000

Y = 30,000 + 0·2(50,000) = 40,000

P = 95,000 + 0·4(50,000) + 0·3(40,000) = 127,000

19

Section B

1

(a)

Litres

80,000

Raw materials input

Conversion costs

–

–––––––

80,000

–––––––

Process X Account

£

158,800

Joint products (W1)

Product A

Product B

133,000

Normal loss (W2)

Abnormal loss (W3)

––––––––

291,800

––––––––

Litres

£

44,700

29,800

4,000

1,500

–––––––

80,000

–––––––

141,550

141,550

3,000

5,700

––––––––

291,800

––––––––

Cost per equivalent litre (EL):

Materials and conversion

EL

74,500

1,500

–––––––

76,000

–––––––

£

291,800

(3,000)

––––––––

288,800

––––––––

Output (joint products combined)

Abnormal loss

Total work done

Costs arising

Less: Normal loss (scrap value)

Cost per equivalent litre:

Materials and conversion (288,800 ÷ 76,000)

Workings:

W1 Product

Selling price

£/litre

A

B

8

12

£3·80

Further

processing

cost

£/litre

2

3

Net

realisable

value

£/litre

6

9

Production

(ratio 3:2)

litres

44,700

29,800

Net realisable

value of

production

£

268,200

268,200

Total joint production cost (A + B) = 74,500 litres at £3·80 = £283,100

Apportioned A:B in the ratio 268,200:268,200 (= 1:1)

Product A = £141,550 and Product B = £141,550

W2 5% of 80,000 = 4,000 litres at 75p per litre = £3,000

W3 5,500 – 4,000 = 1,500 litres at £3·80 per litre = £5,700

2

(b)

An abnormal gain occurs when the actual loss is less than the normal loss expected. In other words the actual output of

good production is higher than would normally be expected from the given level of input.

The abnormal gain is shown as a debit entry in the process account.

The abnormal gain is valued at its full process cost.

(a)

Calculations for the current year:

(i)

Contribution per unit £50 x (75 ÷ 25) = £150

(ii)

Total contribution

(5,000 x £150)

Less Total fixed costs (5,000 x £70)

Total profit

(b)

£’000

750

(350)

––––

400

––––

Calculations for next year:

Selling price

Less Variable cost

50 x (100 ÷ 25) x 1·08

(50 x 1·12)

Contribution

Total fixed costs

(5,000 x £70) x 1·12

Target/required profit [as per (a)(ii)]

Required contribution for next year

£/unit

216

(56)

––––

160

––––

£’000

392

400

––––

792

––––

Number of units required = (792,000 ÷ 160) = 4,950 units.

20

3

(c)

A mixed or semi-variable cost is one that is partly fixed and partly variable in behaviour. An example would be power costs

(gas or electricity, for instance) which consist of a fixed charge irrespective of the number of units of power consumed and a

variable charge based on the number of units of power consumed.

For cost-volume-profit analysis the fixed and variable elements need to be separately identified by using, for example, the high

low method or linear regression. Each would then be considered along with the other variable and other fixed costs in the

analysis.

(a)

Sales variances:

Actual sales units at actual selling price

Actual sales units at standard selling price (46,000 x £15)

Sales price variance

Sales volume profit variance: (46,000 – 45,000) x £(15 – 9)

£

678,500

690,000

––––––––

11,500 A

––––––––

6,000 F

––––––––

(b)

The person (or persons) who should receive the information generated by any system in an organisation should be the person

with responsibility for that aspect or part of the business to which the information relates. In the case of sales variance

information, it would be the person responsible for sales in the organisation. This could be the sales manager or marketing

manager. In a large divisionalised company it may be the divisional manager. A summary of the sales and cost variances

would be issued to senior management in the organisation.

(c)

(i)

Absorption costing profit:

Gross profit 45,000 x £(15 – 9)

Less Non-production costs

£

270,000

(44,000)

––––––––

226,000

––––––––

Absorption costing net profit

(ii)

Marginal costing profit:

Total contribution 45,000 x £(15 – 4)

Less Fixed production costs (48,000 x £5)

Fixed non-production costs

£

495,000

(240,000)

(44,000)

––––––––

211,000

––––––––

Marginal costing net profit

Alternative answer:

Absorption costing net profit [as above in (i)]

Deduct Increase in stocks at standard fixed

production cost per unit

(3,000 units at £5 per unit)

£

226,000

(15,000)

––––––––

211,000

––––––––

Marginal costing net profit

4

(a)

(i)

EOQ for the current year = [(2 x 25 x 90,000) ÷ 8]0·5 = 750 units

(ii)

EOQ for next year = [(2 x 36 x 90,000) ÷ 8]0·5 = 900 units

(b)

Annual

holding cost

£

Current year

(750 ÷ 2) x 8

(90,000 ÷ 750) x 25

3,000

Next year

(900 ÷ 2) x 8

(90,000 ÷ 900) x 36

3,600

Annual

ordering cost

£

3,000

3,600

Total extra cost of holding and ordering stock for next year

(compared with current year)

21

Annual

total cost

£

3,000

3,000

––––––

6,000

––––––

3,600

3,600

––––––

7,200

––––––

£1,200

(c)

5

Any two for each of the following:

(i) Interest on net working capital, costs of storage space, insurance costs, obsolescence, pilferage and deterioration.

(ii) Costs of contacting supplier to place an order, costs associated with checking goods received and transport costs.

(a)

Product X

90

5

18

1st

Contribution per unit (£)

Litres of Material L per unit

Contribution per litre of Material L

Ranking

Product Y

96

6

16

2nd

Optimal production plan for first three months of next year is to produce and sell 4,800 units of Product X (24,000 litres ÷

5 litres/unit) giving a total contribution of £432,000 (4,800 units at £90 per unit).

(b)

Let x = the number of units of product X

and y = the number of units of product Y

Formulation of constraints:

Material L

5x + 6y ≤ 24,000

Material M

6x + 4y ≤ 24,000

Optimal point is the intersection of

and

5x + 6y = 24,000 ……….(1)

6x + 4y = 24,000 ……….(2)

Solving these simultaneously gives:

(1) X 6

(2) X 5

(1) – (2)

30x + 36y = 144,000

30x + 20y = 120,000

––––––––––––––––––––

16y = 24,000

y = 1,500

and x = 3,000

The optimal production plan for the second three months of next year is to produce 3,000 units of product X and 1,500 units

of product Y. This will give a resultant total contribution of [(3,000 x 90) + (1,500 x 96)] = £414,000.

22

Part 1 Examination – Paper 1.2

Financial Information for Management

December 2004 Marking Scheme

Marks

Section A

Each of the 25 questions in this section is worth 2 marks

50

–––

Section B

1

(a) Inputs into process

Normal loss

Abnormal loss

Joint products

1

2

1

3

–––

7

(b)

Actual loss less than normal loss

Debit entry in process account

Valuation at full process cost

1

1

1

–––

3

–––

10

–––

2

(a)

Contribution per unit

Total profit

1

2

–––

3

(b)

Contribution per unit

Total fixed costs

Required contribution

Number of units

2

1

1/

2

1/

–––2

4

(c)

Partly fixed/partly variable

Example

Separation of fixed/variable elements

1

1

1

–––

3

–––

10

–––

3

(a)

Sales price variance

Sales volume profit variance

2

2

–––

4

(b)

General principle/suggested person(s)

(c)

Absorption costing profit

Marginal costing profit

3

1

2

–––

3

–––

10

–––

23

Marks

4

(a)

(i)

(ii)

EOQ this year

EOQ next year

2

2

–––

4

(b)

Annual holding costs

Annual ordering costs

2

2

–––

4

5

(c)

1/

2

(a)

Contribution per unit

Contribution per litre (L)

Optimal units for product X

Resultant contribution

mark for each of four costs identified

2

–––

10

–––

1

1

1

1

–––

4

(b)

Equations/formulations

Optimal units for products X and Y

Resultant contribution

3

2

1

–––

6

–––

10

–––

24

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