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I'm currently revising using the December 2014 past exam and am a bit confused with the answer to Q2 Glam Co in section B.
The answers state that when calculating the TPAR for treatments you should use the total bottleneck hours of 7,200, this gives the 'Total salon costs per bottleneck hour' of £42.56 for treatments (the same as for cuts.)
I'm confused as the 7,200 is the amount from part a of the question, for the senior stylists capacity for cuts, the capacity for treatments was 4,800 so I thought that this would be the amount of hours used to calculate the TPAR for treatments. Giving a Total salon costs for bottleneck hour for treatments of £63.83.
Can anyone please clarify why the 7,200 is used for both TPAR calculations please?
Started by Gina Spencer in
by Gina Spencer
Nov 28 2015 5:06PM
I live in the United States and so the exam kit will not arrive in time. I have done the past papers available on the ACCA website but would like some more for practise...any help?
Started by Chloe brown in
by Chloe brown
Nov 26 2015 8:18PM
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Started by Kaplan Administrator in
by Hilal Ahmad
Nov 26 2015 9:19AM
Just surprised that the correction hasn't been spotted/added to the updates to study material for questions /answers 180, 188 and 197 in the exam kit for F2.
Doesn't exactly fill you with confidence before an exam.
Quick Ratio (Acid Test) which I have been using agrees with that in the study text for F2 pg 658
Quick Ratio = (Current Assets - Inventory)/Current Liabilities
Started by Alexander Saunders in
by Alexander Saunders
Nov 24 2015 7:54PM