ACCA PM | SWEET TREATS BAKERY | SECTION B | KAPLAN KIT |

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[@Suhailksa]

Thanks mam it was very helpful looking forward for more acca pm contents.

[@beingacca]

Sure 😊

[@suppriyam2066]

Useful !

[@beingacca]

Thankyou ✨

[@nileshgupta1748]

Nice one!

[@beingacca]

Thank you!

[@prathmeshjoshi3628]

Thanks mam it was very helpful 😄

[@beingacca]

Most welcome 😊

[@Reflection_09]

❤ thanku mam

[@beingacca]

You're welcome!

[@salibrahim2304]

In the second question why are we not producing for the additional minutes
(120-116) for muffins

[@user-di3tp3yq6n]

Could you please to explaine me (16:01) why do we not take into account labour cost per unit and overhead per unit for calculating profit from additional cupcakes?

[@beingacca]

Hey,
Throughput = Selling price - Material cost
That’s why labour costs and overheads costs are ignored

[@user-di3tp3yq6n]

@@beingacca Thank you.

[@Seasailer5655]

10:38 Can you explain how you understood 20 cupcakes are already produced?

[@beingacca]

Because we produced 1 batch of 20 cupcakes to meet the contract of local cafe.