Many of you are talking about TP, Assignment and Transportation. But if you have studied the past question papers and the trend you can see that TP was asked both in Nov 08 adn June 09. So it can surely be skipped. I diid the same thing and skipped TP. Didn't waste time on it. I prepared in a planned way. Studied ABC, Target costing, Standard Costing, QT and theory. Thus i was able to recogonise problems.
The (1-a) ABC question was Nov 2004 question with TP as a part of it. I don't know how TP and ABC go hand in hand. I have never seen such a problem in my classes or the suggested. Others are straight questions. With regards to 5-a I have seen it in SP book under Theory of Constraints. 5-b was the only question i missed. Others i have done partly. The institute can't expect us to solve a simulation problems like this when the first problem itself eats away our time.
With regards a query about the A1, A2, B1, B2 problem, for the second sub part, I think we have to calculate sales value for 2000 (for A1 and A2) and 1800 (for B1 and B2) and calculate variable cost by taking the per ton cost (which should have been calculated in the previous part itself) and then multiply it for getting the contribution. About FC apportionment No idea. This may be wrong but this is what I thought and this onlys truck me when i was doing the sum. If anyone knows the solution, then please share with us after all the exams are over.
But overall this paper was not satisfactory for all the students. The paper setters must think of the time that we can devote for the questions and then set the papers.
The reason, in my eariler post I said we have to attend for 100% is bcoz in my frist attempt in Nov 08, I attended for only 75 marks but got 40. I left the theory part completely and thought that having done the problems well could get 60 easily as i am strong in doing sums. But I lost that exam in aggregate. In June 09, Performance down. I thought 40 will be achieved.But got 33. So my thought was if I attend for 75 or 80 I will end up getting 40. So go for the kill and we may get 50 or so (considering the step marks).