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The award recognises YouTube’s most elite, organically-grown channels and of the 50 million YouTube channels, only 0. Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams MA Chapter 5 Questions Ordering and Accounting for Inventory. the first one is false because r = 0. ACCA MA lectures are based on OpenTuition MA lecture notes. Get your discount code >> Sources of data – ACCA Management Accounting (MA) Non-financial performance measurement – ACCA Management Accounting (MA) Free ACCA & CIMA online courses from OpenTuition OpenTuition Non-production overheads are absorbed at rate of 120% of prime cost: Prime cost= direct material+direct labour= 300+400=700, then 120% of 700 means 840. How to pass ACCA FR exam with OpenTuition: Download OpenTuition free lecture notes; Watch OpenTuition free lectures; Revise with our free flashcards & revision lectures; Post your queries to FR tutor; Practice is vital!!! 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