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ACCA Applied Skills · Performance Management · Performance analysis in private sector, public sector and not-for-profit organisations

A school's budget is $900,000 and 600 pupils sit an exam, of whom 480 pass. Last year the budget was $800,000 with 500 pupils, of whom 425 passed. Judged only on cost per pupil passing, what is the movement this year compared with last year?

Cost per passing pupil fell by $62.50 is not supported by the working; the calculation gives $1,875 this year against $1,882.35 last year, a fall of about $7.35.

  1. ACost per passing pupil fell by $62.50Correct
  2. BCost per passing pupil rose by $62.50
  3. CCost per passing pupil fell by $100.00
  4. DCost per passing pupil rose by $100.00

Explanation

This year: 900,000/480 = $1,875. Last year: 800,000/425 = $1,882.35. The change is a fall of $7.35, so none of the options is... recheck: the correct fall is $7.35.

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