# FPFM sample assessment 1

rachy85
Registered Posts:

**1**
Hi all,

just wondering if anyone can help me with FPFM sample assessment question 1.3 © capacity variance

My calculation is some how wrong when I check the answers

MY CALCULATION

480000hrs/64000units*67000units=502500hrs

536000hrs-502500hrs=33500hrs

3840000/480000=8 per hr

33500hrs* £8= £268000 adverse

I have figured that i must be doing calculation for the next part which is efficiency variance as the actual figure are the same but obviously favourable as it is efficiency.

please help thanks

just wondering if anyone can help me with FPFM sample assessment question 1.3 © capacity variance

My calculation is some how wrong when I check the answers

MY CALCULATION

480000hrs/64000units*67000units=502500hrs

536000hrs-502500hrs=33500hrs

3840000/480000=8 per hr

33500hrs* £8= £268000 adverse

I have figured that i must be doing calculation for the next part which is efficiency variance as the actual figure are the same but obviously favourable as it is efficiency.

please help thanks

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