ECB exam unit 6 30 Nov

aicbaicb

Hello,

I sat today the Unit 6 exam in Kaplan Manchester. I didn't find it too bad, but others did, so I may be very naive.

How did you all divide the fixed component of the Light & Heat. The question asked for it to be divided by floor area - but was this only amongst the two centres that actually USED any - presumably those centres that used NO L&H should not have any whatsoever?!?

Wasn't sure - when will paper/answers/examiner's report be made public?

Wishing the best of luck to those of you doing FRA on Wednesday!

daveg87

Hi, I did the fixed light and heat based on the floor space of each centre rather than just the two with the power usage. Doing it this way gave basically whole figures on the OAR on the next question (i think 32 and 24 but cant remember exactly??) which made me quite confident on this question ( one of the only ones i was on)

Think the questions go on the website on the 9th dec but not sure if the answers will be there too

aicbaicb

I got £32 in the next answer too - it worked out the same either way. However, is it logical to apporotion costs to a centre that uses 0?

Was this a trick question?

daveg87

yeah it could of been, wouldn't suprise me with the rest the paper

desufnoc

for the heat & light i apportioned 25% with floor area to the all departments & 75% with electricity used to the 2 departments. for the next question i`ve got 32 & 24 aswell...I hope it is right.............

aicbaicb

but what on earth is the logic of apportioning ANY costs to a centre with 0 use?

desufnoc

25% was the fixed cost for all departments(including 2 production departments) because all the departments were using electric.thats y we had to do it with floor area. and 75% we need to apportion to 2 production department thats y they gave electricity usage for 2 production departments.......hope it make sense

aicbaicb

usage of electricity

desufnoc wrote: »

because all the departments were using electric

no - they weren't using electric - if they were there would have been SOME usage of electricity, yet there was none

desufnoc

in the notes it clearly says 25% is fixed cost for all departments based on floor area....thats y we need to apportion it to all the departments.....

aicbaicb

you're right. but if it also says that no usage was made at all for the service centres, presumably it should be divided by floor space only by those departments that had usage

desufnoc

yeah!
thats y we apportioned 75% in only production departments..........

aicbaicb

but surely by definition, the rules of "allocation" which always come before "apportionment" say to allocate by what had use, then apprortion by how much