Part (b) asked for calculations of the throughput accounting ratio for cuts and treatments. This question was answered better than part (a).

However, a common error was to base calculations on total salon hours of 2,400 rather than 7,200.

As regards the staff costs, it did not matter whether candidates assumed that the salary costs given in the question were the individual salary costs per staff member or the total salary costs for each category of staff. Either assumption was acceptable.

Whilst part (b) was of a better standard than part (a) very few candidates got full marks for part (b). This is definitely an area of the syllabus that needs careful consideration when preparing for F5.