The only interactive course with a tutor that finds your weak spots and fixes them.
The exam is computer based and booked on demand. Every question is compulsory, and the most recent pass rate ACCA shows is 65% (June 2026).
70 marks
35 objective test questions of 2 marks each, across the whole syllabus.
30 marks
Three 10-mark multi-task questions: budgeting, standard costing and performance measurement.
15 questions across the syllabus, no signup. You get your score beside the 50% pass mark, the topic to fix first, a short lesson on it and a study plan.
Every area of ACCA’s study guide has lessons and practice, from cost behaviour to variances and performance measures.
Answer, then check: every box is marked, and the working shows each step and figure.
The high-low method
Dunmore Co recorded these production overhead costs:
| Month | Units produced | Overhead $ |
|---|---|---|
| January | 2,000 | 15,500 |
| February | 5,900 | 29,150 |
| March | 4,600 | 24,600 |
| April | 3,600 | 21,100 |
Using the high-low method, what is the variable overhead cost per unit? (2 marks)
Materials variances
The standard material cost of the Brio at Fairley Co is 6 kg at $5 per kg.
Last month 2,700 units were made. 16,080 kg were bought and used, costing $82,008.
What is the materials usage variance? (2 marks)
| Answer | |
|---|---|
| Variance ($) | |
| Favourable or adverse |
Return on investment and residual income
A division of Garston Co has capital employed of $1,660,000 and made a controllable profit of $116,200. The company's cost of capital is 10%.
What is the division's residual income? Enter a negative figure if it is below zero. (2 marks)
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