Page 3 - CIMA MCS Workbook November 2018 - Day 1 Suggested Solutions
P. 3

SUGGESTED SOLUTIONS


                  Who is responsible for      A small team of sales representatives (p14)
                  creating databases of
                  potential local customers?

                  How long has the Research   …moved into the carbonated drinks industry one year ago (p14)
                  and Development Manager
                  been involved in the
                  carbonated drinks industry?

                  How many members of staff  Three (p15)
                  and involved in quality
                  control?

                  Has gross profit for Grapple   Increased from Z$m 26.4 to Z$m 44.6. Percentage change
                  increased/decreased in      from29.7% to 31.1% (p16)
                  2018? What is the change in
                  %age?

                  What is the change in       Increased from 6.7% to 8.1% (p16)
                  operating profit %age for
                  Grapple in 2018?

                  By what %age have           From Z$m 6.8 to Z$m 11.0 – 62% (p16)
                  administration expenses
                  increased in 2018?

                  What is the current ratio for   2.6:1 decreased from 3.8:1 in 2017 (p17)
                  Grapple in 2018? Has this
                  increased/decreased in
                  2018?

                  What are the receivable     (45.6/143.3)x365 = 116 days – increased from 103 days (p17)
                  days for Grapple? Have
                  these increased/decreased
                  in 2018?

                  Which of Tiger Fizz’s brands   Fruit Fizz (p19)
                  is falling out of fashion?

                  What was the reason for     To keep redundancies to a minimum (p21)
                  introducing automation in
                  one production line only at
                  Grapple?

                  What %age of carbonated     55% ‐ (p20)
                  drinks sold in supermarkets
                  contains over 30g of sugar?

                  By implementing a           Product wastage down by 14% (p22)
                  horseshoe production layout
                  ay Candy Drinks, what is the
                  saving in product wastage?



                  KAPLAN PUBLISHING                                                                    53
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