Exam Tips for Paper F5 (June 2009 Exams) Question 1 Activity Based Costing / ( Throughput) Question 2 Variances - normal, and planning &. operational Question 3 Budgeting - zero-based written / time series &. regression Question 4 Financial and non-financial performance measures Question 5 Pricing - cost-plus. theoretical (optimal) pricing / different strategies Please Note Tips should not be relied on - they are only intelligent guesses. Their only purpose is to give you suggestions for topics to concentrate on in your last few days of preparation. Do not exclude other topics from your overall preparation.