This image shows a CPA CFE Day 2 EnviroCab Inc performance management feedback guide from GevorgCPA.com for AO1 management accounting quantitative assessment of the airport bid, covering calculation components including variable electricity costs with and without the airport contract, variable maintenance costs with and without the contract, opportunity cost of lost revenue, exclusion of fixed costs with reasonable justification, and calculation of ECF lowest bid fare per trip, with partial credit at 4 attempted or 2 reasonably calculated including the lowest bid fare, yes at 4 reasonably calculated, CD awarded for in-depth quantitative analysis plus consideration of assumptions, and the highlighted requirement that calculations must be supported with assumptions where appropriate, relevant to CFE candidates studying how assumptions affect Day 2 management accounting scoring.
