# [b] MAC Nov 09 [b]

Registered Posts: 2,903 Beyond epic contributor 🧙‍♂️

Could anyone explain how you get the answer £400 fav please? I can't understand the workings shown in the answers.

• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
jilt wrote: »

Could anyone explain how you get the answer £400 fav please? I can't understand the workings shown in the answers.

its 720hrs/18000unitsx17000 units = 680 standard hrs for actual production
then

680 (it should have taken)-640(only took)= 40 hrs less time needed x overhead absorpbtion rate 10

40 x 10 = 400 favorable

Sorry a bit long winded but only way i can work it back
• Registered Posts: 585 Epic contributor 🐘
jilt wrote: »

Could anyone explain how you get the answer £400 fav please? I can't understand the workings shown in the answers.

(17,000 units x 720 hours /18000 units - 640 hours ) x £10 = 680 hours - 640 hours
= 40 hours x 10 = £400 Favourable

Explanation
17000 x (720/18,000=0.04) gives you expected to work hours = 680 hours less 640 Actual hrs worked = 40 hours saved (Favourable) X £10 (OAR) = £400 FAVOURABLE

(720/18,000=0.04) gives you hours to produce per unit
x 17000 will give expected hours to produce 17000 units = 680 hours

we expected to work 680 hours but have manged to produce in 640 hours - SAVED 40 hours therefore EFFICIENT (FAVOURABLE)

40 Hours x £10 = £400 Favourable
• Registered Posts: 2,903 Beyond epic contributor 🧙‍♂️
Thanks Vic and SDV, I'd actually just managed to figure it out but not sure I'll remember next time though lol
• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
sdv wrote: »
(17,000 units x 720 hours /18000 units - 640 hours ) x £10 = 680 hours - 640 hours
= 40 hours x 10 = £400 Favourable

Explanation
17000 x (720/18,000=0.04) gives you expected to work hours = 680 hours less 640 Actual hrs worked = 40 hours saved (Favourable) X £10 (OAR) = £400 FAVOURABLE

(720/18,000=0.04) gives you hours to produce per unit
x 17000 will give expected hours to produce 17000 units = 680 hours

we expected to work 680 hours but have manged to produce in 640 hours - SAVED 40 hours therefore EFFICIENT (FAVOURABLE)

40 Hours x £10 = £400 Favourable

ok his was more long winded but better
• Registered Posts: 585 Epic contributor 🐘
A-Vic wrote: »
its 720hrs/18000unitsx17000 units = 680 standard hrs for actual production
then

680 (it should have taken)-640(only took)= 40 hrs less time needed x overhead absorpbtion rate 10

40 x 10 = 400 favorable

Sorry a bit long winded but only way i can work it back

• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
sdv wrote: »

No it was better to see yours it was a far better explanation than mine
• Registered Posts: 40 Regular contributor ⭐
Where can I find this past exam?

I checked on the MyAAT page under past MAC exams, but I can only see those from December 2006 to June 2009. Do you know where I could get my hands on the November (or December?) 2009 exam?

Thanks a million,
Sara
• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
sama wrote: »
I checked on the MyAAT page under past MAC exams, but I can only see those from December 2006 to June 2009. Do you know where I could get my hands on the November (or December?) 2009 exam?

Thanks a million,
Sara

If you log in then look at the left hand side it says past exam papers try there
• Registered Posts: 40 Regular contributor ⭐
Thanks for this. How strange. I looked in the study zone frame under Diploma, then unit 33 and it doesn't come up there. This is great thought, I didn't know we had access to the NVQ exams too. How did I not notice this before?

Thanks again,
Sara
• Registered Posts: 6,970 Beyond epic contributor 🧙‍♂️
I didnt either for a whlie