# Last Minute Question

Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
I thought MOS as a % was calculated as Current Output-Breakeven/Current Output x 100

On the June 2009 Exam the MOS % is calculated as MOS in Units/Breakeven x 100. So is it the Current Output or the Breakeven you divide it by?

Thanks (Am I panicking)

• Registered Posts: 55 Regular contributor ⭐
AAT website isn't cooperating atm, so I haven't checked the exact question, but it's the budgeted sales units that you divide by.

Edit, just checked the question & it's actually the alterate breakeven formulae. Which is Fix costs/(cotribution/sales ratio)

the C/S or P/V ratio as it's also called = contribution/selling price, and is effectively the % of the selling price that is contributing to the fixed costs.
• Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
Question is: If CCS were to sell £875,000 worth of Seafood soup what would the MOS and MOS% be .....................................wait a minute I have just realised it says what would the MOS% over BREAKEVEN SALES be?

I MUST READ THE QUESTIONS CLEARLY! I wouldave def got that one wrong anyway cause I always calculate it using Current Output.

Thanks anyway
• Registered, Moderator Posts: 2,034 mod
The question asked for the MoS as a % of the breakeven amount

It was testing whether you understood that this was useful, or (as I would say) this doesn't help as much as the MoS as a % of the forecast sales amount
Sandy
sandy@sandyhood.com
www.sandyhood.com
• Registered Posts: 55 Regular contributor ⭐
jewels.p wrote: »
Question is: If CCS were to sell £875,000 worth of Seafood soup what would the MOS and MOS% be .....................................wait a minute I have just realised it says what would the MOS% over BREAKEVEN SALES be?

I MUST READ THE QUESTIONS CLEARLY! I wouldave def got that one wrong anyway cause I always calculate it using Current Output.

Thanks anyway

Oh since you asked for MOS I thought you were on about part (a). Now I see it's part (c). Yes always read questions carefully. It's not like the ECR is a exam you'll be rushed in.

PS. & actually (c) asks for MOS% & MOS/breakeven %

Also, Good Luck
• Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
Oh since you asked for MOS I thought you were on about part (a). Now I see it's part (c). Yes always read questions carefully. It's not like the ECR is a exam you'll be rushed in.

PS. & actually (c) asks for MOS% & MOS/breakeven %

Also, Good Luck

It doesnt it asks for MOS and MOS/Breakeven % (Not both as %)

Good Luck to you too
• Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
SandyHood wrote: »
The question asked for the MoS as a % of the breakeven amount

It was testing whether you understood that this was useful, or (as I would say) this doesn't help as much as the MoS as a % of the forecast sales amount

Wish you could come with me in my Pencil Case! lol

Thanks Sandy
• Registered, Moderator Posts: 2,034 mod
Best wishes
Read the paper and try to be as calm as you can. It is amazing how much more of what you read registers when you are calm.
Sandy
sandy@sandyhood.com
www.sandyhood.com
• Registered Posts: 55 Regular contributor ⭐
jewels.p wrote: »
It doesnt it asks for MOS and MOS/Breakeven % (Not both as %)

Good Luck to you too

Yes you are right, I've no idea why I put the % there. Just habit after talking about MOS% earlier I guess.