[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-159718-105":3,"doc-detail-159718-en":85,"detail-sidebar-cat-0-en-105":101},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":78,"head_meta":80,"extra_data":82,"updated_unix":84},105,"en","acca-f5-2014-jun-question-paper","ACCA F5 2014 Jun - question paper","","Exam paper for ACCA F5 (June 2014) outlining multiple compulsory questions covering managerial accounting and decision-making. The tasks include calculating full production costs under absorption costing, re-computing using activity-based costing, and discussing impacts on selling prices and sales volumes. Additional questions address linear programming for optimum production under capacity and labour constraints, plus analysis of divisional performance using measures such as return on capital employed and residual income.",{"@graph":14,"@context":77},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/acca-f5-2014-jun-question-paper/159718/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/acca-f5-2014-jun-question-paper/159718.png","ImageObject",300,407,{"name":42,"@type":43},"Mali","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-31","2026-08-29",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",12,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69,73],{"name":60,"@type":61,"acceptedAnswer":62},"What costing methods are compared in the paper?","Question",{"text":63,"@type":64},"The paper compares absorption costing with activity based costing (ABC) and requires calculating full production cost per unit under each method.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How does the paper assess decisions about pricing and sales volume?",{"text":68,"@type":64},"It requires discussing the impact on selling prices and sales volumes that a change from absorption costing to ABC would be expected to bring about.",{"name":70,"@type":61,"acceptedAnswer":71},"What is required in the linear programming question for production planning?",{"text":72,"@type":64},"The paper asks to use linear programming to determine the optimum number of each product to maximize contribution and then compute the total profit for the quarter.",{"name":74,"@type":61,"acceptedAnswer":75},"Which divisional performance measures are referenced for the Rotech group scenario?",{"text":76,"@type":64},"The paper requires calculating and using performance measures including return on capital employed (ROCE) and residual income (RI).","https://schema.org",{"og:url":32,"og:type":79,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":81,"canonical":32},"index,follow",{"doc_id":83,"site_id":7},159718,1788021744,{"code":4,"msg":86,"data":87},"success",{"doc_id":83,"user_id":88,"nickname":42,"user_avatar":89,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":90,"file_id":91,"file_url":92,"file_type":93,"file_size":94,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":95,"language":96,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":97,"faqs":98,"seo_title":99,"seo_description":12,"update_tm":84,"read_time":100},2336475104362,"https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868","􀀋un􀀚􀀗m􀀛nt􀀗ls 􀀎􀀛v􀀛l – 􀀒k lls 􀀏o􀀚ul􀀛  \n􀀐􀀛r􀀜orm􀀗n􀀙􀀛􀀏􀀗n􀀗􀀝􀀛m􀀛nt  \n􀀏on􀀚􀀗y 􀀄 􀀍un􀀛 􀀄􀀂􀀃􀀆  \n| Time allowed\u003Cbr>􀀑􀀛􀀗􀀚 n􀀝 􀀗n􀀚 pl􀀗nn n􀀝􀀈􀀖r t n􀀝􀀈 | 􀀃􀀇 m nut􀀛s 􀀅 􀀞ours |\n| --- | --- |\n| 􀀉􀀎􀀎 􀀋􀀌􀀕􀀊 qu􀀛st ons 􀀗r􀀛 􀀙ompulsory 􀀗n􀀚 􀀏􀀔􀀒􀀓 􀀘􀀛 􀀗tt􀀛mpt􀀛􀀚􀀁\u003Cbr>􀀖ormulae Sheet is on page 􀀎􀀇\u003Cbr>􀀔o 􀀜􀀝T open this paper until instructed by the supervisor􀀇\u003Cbr>􀀔uring reading and planning time only the question paper maybe annotated􀀇 You must 􀀜􀀝T write in your answer booklet until instructed by the supervisor􀀇\u003Cbr>This question paper must not be removed from the examination hall􀀇 |  |\n\nThe 􀀑ssociation of 􀀓hartered 􀀓ertified 􀀑ccountants  \n􀀐 􀀗 p 􀀛 r 􀀋􀀇  \n􀀑􀀚􀀚 􀀖􀀙V􀀕 questions are compulsory and 􀀛UST be attempted  \n􀀉 􀀚uff 􀀙o manufactures three products􀀈 X􀀈 Y and Z􀀊 􀀚emand for products X and Y is relatively elastic whilst demand for product Z is relatively inelastic􀀊 􀀛ach product uses the same materials and the same type of direct labour but indifferent quantities􀀊 􀀜or many years􀀈 the company has been using full absorption costing and absorbing overheads on the basis of direct labour hours􀀊 Selling prices are then determined using cost plus pricing􀀊 This is common within this industry􀀈 with most competitors applying a standard mark􀀉up􀀊  \n􀀘udgeted production and sales volumes for X􀀈 Y and Z for the next year are 􀀍􀀋􀀈􀀋􀀋􀀋 units􀀈 􀀌􀀑􀀈􀀋􀀋􀀋 units and 􀀍􀀍􀀈􀀋􀀋􀀋 units respectively􀀊  \nThe budgeted direct costs of the three products are shown below􀀕  \n􀀒ro􀀜u􀀛t 􀀖 􀀗 􀀘  \n􀀁 p􀀝r unit 􀀁 p􀀝r unit 􀀁 p􀀝r unit  \n􀀚irect materials 􀀍􀀐 􀀍􀀓 􀀍􀀍  \n􀀚irect labour 􀀅􀀂􀀌􀀍 per hour􀀆 􀀎􀀋 􀀎􀀑 􀀍􀀏  \nn the next year􀀈 􀀚uff 􀀙o also expects to incur indirect production costs of 􀀂􀀌􀀈􀀎􀀒􀀒􀀈􀀏􀀋􀀋􀀈 which are analysed as follows􀀕  \n􀀍ost pools  \nMachine set up costs Material ordering costs Machine running costs 􀀝eneral facility costs  \n􀀁􀀍􀀓􀀋􀀈􀀋􀀋􀀋􀀎􀀌􀀑􀀈􀀋􀀋􀀋􀀏􀀍􀀋􀀈􀀋􀀋􀀋􀀎􀀑􀀌􀀈􀀏􀀋􀀋  \n􀀌􀀈􀀎􀀒􀀒􀀈􀀏􀀋􀀋  \n––––––––––  \n􀀍ost 􀀜riv􀀝rs  \nNumber of batches Number of purchase orders Number of machine hours  \nNumber of machine hours  \nThe following additional data relate to each product􀀕  \n􀀒ro􀀜u􀀛t  \n􀀘atch size 􀀅units􀀆  \nNo of purchase orders per batch Machine hours per unit  \n􀀖  \n􀀐􀀋􀀋  \n􀀏  \n􀀌·􀀐  \n􀀗  \n􀀓􀀋􀀋  \n􀀐  \n􀀌·􀀍􀀐  \n􀀘  \n􀀏􀀋􀀋  \n􀀏  \n􀀌·􀀏  \n􀀚uff 􀀙o wants to boost sales revenue in order to increase profits but its capacity to do this is limited because of its use of cost plus pricing and the application of the standard mark􀀉up􀀊 The finance director has suggested using activity based costing 􀀅􀀗􀀘􀀙􀀆 instead of full absorption costing􀀈 since this will alter the cost of the products and may therefore enable a different price to be charged􀀊  \nRequired􀀏  \n􀀃a􀀄 􀀓alculate the budgeted full production cost per unit of each product using 􀀔uff 􀀓o􀀂s current method of absorption costing􀀇 􀀑ll workings should be to two decimal places􀀇 􀀅􀀎 marks􀀆  \n􀀃b􀀄 􀀓alculate the budgeted full production cost per unit of each product using activity based costing􀀇 􀀑ll workings should be to two decimal places􀀇 􀀅􀀌􀀌 marks􀀆  \n􀀃c􀀄 􀀔iscuss the impact on the selling prices and the sales volumes 􀀝􀀖 􀀕􀀑􀀓􀀘 􀀞R􀀝􀀔U􀀓T which a change to activity based costing would be expected to bring about􀀇 􀀅􀀑 marks􀀆  \n􀀃􀀊􀀈 marks􀀄  \n􀀍  \n􀀊 Tablet 􀀙o makes two types of tablet computer􀀈 the Xeno 􀀅X􀀆 and the Yong 􀀅Y􀀆􀀊 X currently generates a contribution of 􀀂􀀎􀀋 per unit and Y generates a contribution of 􀀂􀀏􀀋 per unit􀀊 There are three main stages of production􀀕 the build stage􀀈 the program stage and the test stage􀀊 􀀛ach of these stages requires the use of skilled labour which􀀈 due to a huge increase in demand for tablet computers over recent months􀀈 is now in short supply􀀊 The following information is available for the two products􀀕  \n􀀓t􀀙 􀀝  \n􀀘uild 􀀅􀀂􀀌􀀋 per hour􀀆 Program 􀀅􀀂􀀌􀀑 per hour􀀆 Test 􀀅􀀂􀀌􀀍 per hour􀀆  \n􀀖􀀝no 􀀃􀀖􀀄􀀐inut􀀝s p􀀝r unit 􀀍􀀏􀀌􀀑􀀌􀀋  \n􀀗on 􀀃􀀗􀀄  \n􀀐inut􀀝s p􀀝r unit 􀀍􀀋  \n􀀌􀀏􀀏  \nTablet 􀀙o is now preparing its detailed production plans for the next quarter􀀊 􀀚uring this period it expects that the skilled labour available will be 􀀎􀀋􀀈􀀋􀀋􀀋 hours 􀀅􀀌􀀈􀀓􀀋􀀋􀀈􀀋􀀋􀀋 minutes􀀆 for the build stage􀀈 􀀍􀀓􀀈􀀋􀀋􀀋 hours 􀀅􀀌􀀈􀀑􀀓􀀋􀀈􀀋􀀋􀀋 minutes􀀆 for the program stage and 􀀌􀀍􀀈􀀋􀀋􀀋 hou","cbCaimdFOTku171B","https://ap.wps.com/l/cbCaimdFOTku171B","pdf",122943,16,"English","# Exam instructions\n## Time allowed and candidate requirements\n# Question set overview\n## Company scenarios: costing and pricing\n## Activity based costing vs absorption costing\n## Pricing and sales volume impact\n# Production planning\n## Linear programming for optimum product mix\n## Slack resources and decision implications\n# Divisional performance analysis\n## Return on capital employed and residual income","[{\"question\":\"What costing methods are compared in the paper?\",\"answer\":\"The paper compares absorption costing with activity based costing (ABC) and requires calculating full production cost per unit under each method.\"},{\"question\":\"How does the paper assess decisions about pricing and sales volume?\",\"answer\":\"It requires discussing the impact on selling prices and sales volumes that a change from absorption costing to ABC would be expected to bring about.\"},{\"question\":\"What is required in the linear programming question for production planning?\",\"answer\":\"The paper asks to use linear programming to determine the optimum number of each product to maximize contribution and then compute the total profit for the quarter.\"},{\"question\":\"Which divisional performance measures are referenced for the Rotech group scenario?\",\"answer\":\"The paper requires calculating and using performance measures including return on capital employed (ROCE) and residual income (RI).\"}]","ACCA F5 2014 Jun - question paper | PDF",40,{"code":4,"msg":86,"data":102},[103,107,111,114,119,124,128,133,138,141,145],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},"Story & 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