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ACCA F5 Revision Mock - Ans J11%28with marks%29

ACCA F5 Revision Mock - Ans J11%28with marks%29

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ACCAPaper F5Performance ManagementJune 2011Revision Mock – Answers
To gain maximum benefit, do not refer to these answersuntil you have completed the Revision mock questionsand submitted them for marking.
 
PAPER F5
: PERFORMANCE MANAGEMENT
2
KAPLAN PUBLISHING
© Kaplan Financial Limited, 2011The text in this material and any others made available by any Kaplan Group company does notamount to advice on a particular matter and should not be taken as such. No reliance should beplaced on the content as the basis for any investment or other decision or in connection with anyadvice given to third parties. Please consult your appropriate professional adviser as necessary.Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability toany person in respect of any losses or other claims, whether direct, indirect, incidental,consequential or otherwise arising in relation to the use of such materials.All rights reserved. No part of this examination may be reproduced or transmitted in any form orby any means, electronic or mechanical, including photocopying, recording, or by any informationstorage and retrieval system, without prior permission from Kaplan Publishing.
 
REVISION MOCK
: ANSWERS
KAPLAN PUBLISHING
3
ANSWER 1
(a)
Product Revenue, in Variable costs Contribution C/S ratio
$000 $000 $000 $000J 200 140 60 0.30K 400 80 320 0.80L 200 210 (10) (0.05)M 200 140 60 0.30
1,000 570 430
(b)
 Product Contribution,inCumulative Profit  / (Loss)Revenue CumulativeRevenue
$000 $000(240) 0K 320 80 400 400J 60 140 200 600M 60 200 200 800L (10) 190 200 1,000The products are plotted in the order of their C/S ratios. The fixed costs of the company are$240,000. The chart reveals that if only product K is produced, the company will generate aprofit of $80,000. The profit of the company is maximised at $200,000. This is achieved byproducing Products K, J and M only.
0 (250) 
Product K Product M Breakeven pointProduct J 
X X X X X 
200 150 100 50 
Product L
 
Profit/(loss) $000
(50) 100 200 300 400 500 600 700 800 900 1,000 (100) Revenue ($000)
 
(150) (200) 

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