Apportionment and OAR

Monika01

Hiya everyone

I think I made a booboo in the Apportioment and OAR question.

Is it just mine imagination or something..... but I read that the overheads in the apportionment question was for a quarter and the next question the labour and machine hours were only for one month June 08??? Now I am not sure if I read it right as this could be that these hrs were for the quarter ending June 08.

So what I did I divided the total overheads for the department by 3 and then divided it by the machine or labour hrs.

Has anyone else done the same? I think I am a little bit lost.... everyone took the total and divided it by the hrs.

Thank you. Monika

Hope I made sense???

Hayley

After reading the paper 3 times I spotted the quarter/month discrepancy. I am totally kicking myself now because for my answer I just divided the total overheads by the number of hours, but in my workings I showed it as you have above...which I think is corerct! This seemed like a bit of a trick question, and having flicked through the past papers they all relate to the same period, ie quarter's worth of overheads and a quarter's worth of hours so I think they were expecting us to pick this up. I can't remember whether there were any assumptions for this question, ie overheads would be equal for each month to allow you to assume that you could convert it into a month's worth but I have more confidence in the way you have worked it out than I have, because all of the overheads would be absorbed in the one month otherwise!!

Monika01

Overheads

I am completely confused because I got a reaction from my tutor on this and he said that there are ment to be no tricky questions in the paper and this is admin error. They have not possibly noticed about this discrepancy as everyone divided the whole amount by the hours as usual.

Not sure what the correct answer is. And I do not think we can get this answered by someone who acctually knows the answers. But I hope they will mark the answers correct in any case because it was not very clear what they meant. If this was a tricky question....... it was very difficult to spot.

xxx

Andrea

I didn't even notice that :ohmy: I just divided the overhead by machine/labour hours given! Stressed!

Nicodeamus

I also thought that the budgeted overheads were for the quarter and that the rates should have been for the month of July only. I divided the O/H's by a third and then divided by the machine or direct hrs. This is different to the set of "model" answers posted on the forum and the answers given by everbody I've spoken to. Now I'm also a bit worried. Was this a tricky question which I got write or have I cocked it up ? :confused1:

Monika01

Hiy,

I appreciate your coment so much. The question was really badly written, and the same as you, everyone I spoke to dividet the total amount by the hours no matter what the period differences were. I did the same as you but it is very difficult to say if they want us to read the question properly and they tricked it a bit or if they overlooked it. I am worried as well but if we were ment not to divide it by three they should not have written any time period in the question so you could assume that all is for the same period.

Well it is done, we can only discuss it now, nothing more. But I will be very upset if I fail on this.

xxx

visha

Remember that you have attempted a final assessment for competency under exam conditions.

If you think that you have made a mistake it will only cost you a few marks BUT if your appilaction of theory and knowledge and understanding is SOLID then you have nothing to worry about. You will be found COMPETENT.

Now that aside , if you divided the overheads by 3 and divided the M/c hrs by 3 it should not make any difference to the answer, because beacuse you have divided both variables by 3 thus cancelling it's effect

Don't worry - I don't assess that as a fundamenal lack of understanding!

Monika01

Hi Visha, thanks for your comment. But I think that we have divided only overheads by three because the overheads were for a quarter (3 months) while the machine and labour hrs in the next task for only one months. That's why we divided the overheads by three and then divided them again by the hrs (these were total hrs for one month only so we left them as they were in the paper).

We are discussing what is the correct approach to these questions. I know we cannot get any conclusion without the person who is acctually marking the papers. It is only our assumption. But thank you for your comment, even when we do not have it correct we read it correctly but they may not want us to take into account the time difference they mentioned in the question.

Soooo confusing:crying:

Nicodeamus

Hi Moni,

I think we have answered correctly and in line with the wording of the question. Maybe the majority of others answered as per all the past papers. The assesors comments make play of the fact that students won't get by with just "rote" learning, so perhaps we used initiative and read the question correctly. Or maybe this years paper has 2 questions which are worded incorrectly. It will be interesting to check the answer to this question.

Monika01

Hiya,

I hope it is as you are saying. Thank you for encouragement, I tried not to mess up this time. And was panicking but feeling better after I know that someone else read the question the way I did.

Thanx

numberjunky

I didn't take this exam but from reading other posts, there was a mistake in the paper which AAT are aware of.

Hope this helps to put your mind at ease

Monika01

Hiya,

how do you know that there was a mistake in the papers? Actually I can think of two - the apportionment or batch costing? But to be honest I stopped thinking about it because I cannot do anything about it now.

What do you think about the exam???