Management Accounting Study Guide: Standard Costing<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script><link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Standard Costing\\\",\\r\\n content: [\\r\\n { title: \\\"What Is a Standard Cost?\\\", text: \\\"A Standard Cost is a predetermined or expected cost for producing a product. It's a benchmark created for each cost element (materials, labour, overheads) based on expected efficiency and prices. For example, a standard cost for a chair might be R175.\\\" },\\r\\n { title: \\\"Components of a Standard\\\", text: \\\"Standards are broken down into price and quantity for each cost type:<br>\u2022 <b>Direct Materials:<\/b> Expected price per kg (Price Standard) and expected kg per unit (Quantity Standard).<br>\u2022 <b>Direct Labour:<\/b> Expected wage per hour (Rate Standard) and expected hours per unit (Time Standard).\\\" },\\r\\n { title: \\\"What is Variance Analysis?\\\", text: \\\"Variance analysis is the process of comparing the actual costs incurred with the standard costs that were set. The goal is to find out where and why the actual performance differed from the plan. Variances can be 'Favourable' (F) if costs were lower than standard, or 'Unfavourable' (U) if costs were higher.\\\" },\\r\\n { title: \\\"Direct Material Variances\\\", text: \\\"There are two main material variances:<br>\u2022 <b>Material Price Variance (MPV):<\/b> Measures if we paid more or less for materials than the standard price. Formula: (Actual Price - Standard Price) \u00d7 Actual Quantity Purchased.<br>\u2022 <b>Material Usage Variance (MUV):<\/b> Measures if we used more or less material than the standard quantity allowed for production. Formula: (Actual Quantity Used - Standard Quantity Allowed) \u00d7 Standard Price.\\\" },\\r\\n { title: \\\"Direct Labour Variances\\\", text: \\\"Similarly, there are two main labour variances:<br>\u2022 <b>Labour Rate Variance (LRV):<\/b> Measures if we paid workers a higher or lower hourly rate than the standard. Formula: (Actual Rate - Standard Rate) \u00d7 Actual Hours.<br>\u2022 <b>Labour Efficiency Variance (LEV):<\/b> Measures if workers took more or less time to produce the units than the standard hours allowed. Formula: (Actual Hours - Standard Hours) \u00d7 Standard Rate.\\\" },\\r\\n { title: \\\"Implementing a Standard Costing System\\\", text: \\\"Implementing this system is a cycle: <br>1. Establish Standards <br>2. Record Actual Results <br>3. Calculate Variances <br>4. Analyse the Causes <br>5. Take Corrective Action <br>6. Update Standards periodically to keep them relevant.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"What is a 'Standard Cost' primarily used for in a manufacturing business?\\\", \\r\\n options: [\\\"To calculate the final selling price\\\", \\\"As a benchmark to compare with actual costs\\\", \\\"To report taxes to SARS\\\", \\\"To determine the CEO's bonus\\\"], \\r\\n answer: \\\"As a benchmark to compare with actual costs\\\",\\r\\n explanation: \\\"A standard cost is a predetermined target. Its main purpose is to serve as a baseline against which actual performance is measured, allowing management to identify and analyze variances.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"A Material Price Variance (MPV) is considered 'Unfavourable' when...\\\", \\r\\n options: [\\\"The actual price paid for materials is lower than the standard price\\\", \\\"The actual quantity of materials used is less than the standard\\\", \\\"The actual price paid for materials is higher than the standard price\\\", \\\"More units are produced than planned\\\"], \\r\\n answer: \\\"The actual price paid for materials is higher than the standard price\\\",\\r\\n explanation: \\\"The MPV focuses solely on the price paid. If the actual price exceeds the standard (expected) price, it results in a negative financial impact, which is an 'Unfavourable' variance.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"The Labour Efficiency Variance (LEV) measures the difference between...\\\", \\r\\n options: [\\\"Actual hours worked and standard hours allowed, at the actual wage rate\\\", \\\"Actual wage rate and standard wage rate, for actual hours worked\\\", \\\"Actual hours worked and standard hours allowed, at the standard wage rate\\\", \\\"Total actual labour cost and total standard labour cost\\\"], \\r\\n answer: \\\"Actual hours worked and standard hours allowed, at the standard wage rate\\\",\\r\\n explanation: \\\"The LEV isolates the efficiency of the workforce by comparing the time taken versus the time that *should* have been taken. To ensure only efficiency is measured, the comparison is valued at the constant 'standard rate'.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"If a company uses more raw material than the standard quantity allowed for the units produced, what variance will this create?\\\", \\r\\n options: [\\\"A favourable Material Usage Variance (MUV)\\\", \\\"An unfavourable Material Price Variance (MPV)\\\", \\\"An unfavourable Material Usage Variance (MUV)\\\", \\\"A favourable Labour Efficiency Variance (LEV)\\\"], \\r\\n answer: \\\"An unfavourable Material Usage Variance (MUV)\\\",\\r\\n explanation: \\\"The MUV specifically measures the efficiency of material usage. 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{"id":1012,"date":"2025-09-18T03:13:02","date_gmt":"2025-09-18T03:13:02","guid":{"rendered":"https:\/\/wiseexcellence.co.za\/Tertiary\/?p=1012"},"modified":"2026-01-31T05:54:08","modified_gmt":"2026-01-31T05:54:08","slug":"standard-costing","status":"publish","type":"post","link":"https:\/\/wiseexcellence.co.za\/Tertiary\/standard-costing\/","title":{"rendered":"Standard Costing"},"content":{"rendered":"\n\n\n{“title”:””,”content”:”\\r\\n\\r\\n\\r\\n \\r\\n \\r\\n Management Accounting Study Guide: Standard Costing<\/title>\\r\\n <script src=\\\"https:\/\/cdn.tailwindcss.com\\\"><\/script><link href=\\\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&display=swap\\\" rel=\\\"stylesheet\\\">\\r\\n <style>\\r\\n body {\\r\\n font-family: 'Inter', sans-serif;\\r\\n background-color: #f1f5f9; \/* slate-100 *\/\\r\\n touch-action: pan-y;\\r\\n }\\r\\n .guide-container {\\r\\n min-height: 480px;\\r\\n }\\r\\n .content-card {\\r\\n opacity: 0;\\r\\n transform: translateX(20px);\\r\\n transition: opacity 0.4s ease-out, transform 0.4s ease-out;\\r\\n will-change: opacity, transform;\\r\\n }\\r\\n .content-card.active {\\r\\n opacity: 1;\\r\\n transform: translateX(0);\\r\\n }\\r\\n .progress-bar-inner {\\r\\n transition: width 0.3s ease-in-out;\\r\\n }\\r\\n .topic-button, .quiz-action-button {\\r\\n transition: all 0.2s ease-in-out;\\r\\n }\\r\\n .topic-button:hover, .quiz-action-button:hover {\\r\\n transform: translateY(-2px);\\r\\n box-shadow: 0 4px 20px rgba(16, 185, 129, 0.2);\\r\\n }\\r\\n ::selection {\\r\\n background: #059669; \/* emerald-600 *\/\\r\\n color: #ffffff;\\r\\n }\\r\\n .explanation-text {\\r\\n background-color: #f8fafc; \/* slate-50 *\/\\r\\n border-left: 4px solid #10b981; \/* emerald-500 *\/\\r\\n padding: 8px 12px;\\r\\n margin-top: 8px;\\r\\n border-radius: 4px;\\r\\n }\\r\\n <\/style>\\r\\n<\/head>\\r\\n<body class=\\\"bg-slate-100 text-slate-800 flex items-center justify-center min-h-screen p-4\\\">\\r\\n\\r\\n <div class=\\\"w-full max-w-4xl mx-auto\\\">\\r\\n <main id=\\\"app-container\\\" class=\\\"bg-white rounded-xl shadow-lg shadow-emerald-500\/10 p-6 md:p-8 relative\\\">\\r\\n <div class=\\\"absolute top-4 right-6 text-xs text-slate-400 font-semibold\\\">created by Wise Excellence<\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"main-menu\\\">\\r\\n <h2 class=\\\"text-2xl font-semibold mb-6 text-center text-emerald-700\\\">Select a Topic to Begin<\/h2>\\r\\n <div id=\\\"topic-grid\\\" class=\\\"grid grid-cols-1 md:grid-cols-2 gap-5\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div id=\\\"study-guide\\\" class=\\\"hidden\\\">\\r\\n <button id=\\\"back-to-menu\\\" class=\\\"mb-4 text-sm font-medium text-emerald-600 hover:text-emerald-500\\\">← Back to Topics<\/button>\\r\\n \\r\\n <div id=\\\"guide-content-wrapper\\\" class=\\\"guide-container relative flex items-center justify-center\\\">\\r\\n \\r\\n <\/div>\\r\\n\\r\\n \\r\\n <div class=\\\"mt-6\\\">\\r\\n <div class=\\\"flex justify-between items-center mb-2\\\">\\r\\n <span id=\\\"progress-text\\\" class=\\\"text-sm text-slate-500\\\"><\/span>\\r\\n <span id=\\\"topic-title\\\" class=\\\"text-sm font-semibold text-slate-600\\\"><\/span>\\r\\n <\/div>\\r\\n <div class=\\\"w-full bg-slate-200 rounded-full h-2.5\\\">\\r\\n <div id=\\\"progress-bar\\\" class=\\\"bg-emerald-500 h-2.5 rounded-full progress-bar-inner\\\"><\/div>\\r\\n <\/div>\\r\\n <div id=\\\"navigation-buttons\\\" class=\\\"flex justify-between items-center mt-4\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/div>\\r\\n <\/main>\\r\\n <footer class=\\\"text-center mt-6\\\">\\r\\n <\/footer>\\r\\n <\/div>\\r\\n \\r\\n \\r\\n <div id=\\\"quiz-modal\\\" class=\\\"fixed inset-0 bg-black bg-opacity-60 hidden items-center justify-center p-4 backdrop-blur-sm\\\">\\r\\n <div id=\\\"quiz-content\\\" class=\\\"bg-white border border-emerald-500\/20 rounded-lg shadow-2xl p-6 w-full max-w-2xl max-h-[90vh] overflow-y-auto\\\">\\r\\n \\r\\n <\/div>\\r\\n <\/div>\\r\\n\\r\\n\\r\\n <script>\\r\\n document.addEventListener('DOMContentLoaded', () => {\\r\\n const studyData = [\\r\\n {\\r\\n topic: \\\"Standard Costing\\\",\\r\\n content: [\\r\\n { title: \\\"What Is a Standard Cost?\\\", text: \\\"A Standard Cost is a predetermined or expected cost for producing a product. It's a benchmark created for each cost element (materials, labour, overheads) based on expected efficiency and prices. For example, a standard cost for a chair might be R175.\\\" },\\r\\n { title: \\\"Components of a Standard\\\", text: \\\"Standards are broken down into price and quantity for each cost type:<br>\u2022 <b>Direct Materials:<\/b> Expected price per kg (Price Standard) and expected kg per unit (Quantity Standard).<br>\u2022 <b>Direct Labour:<\/b> Expected wage per hour (Rate Standard) and expected hours per unit (Time Standard).\\\" },\\r\\n { title: \\\"What is Variance Analysis?\\\", text: \\\"Variance analysis is the process of comparing the actual costs incurred with the standard costs that were set. The goal is to find out where and why the actual performance differed from the plan. Variances can be 'Favourable' (F) if costs were lower than standard, or 'Unfavourable' (U) if costs were higher.\\\" },\\r\\n { title: \\\"Direct Material Variances\\\", text: \\\"There are two main material variances:<br>\u2022 <b>Material Price Variance (MPV):<\/b> Measures if we paid more or less for materials than the standard price. Formula: (Actual Price - Standard Price) \u00d7 Actual Quantity Purchased.<br>\u2022 <b>Material Usage Variance (MUV):<\/b> Measures if we used more or less material than the standard quantity allowed for production. Formula: (Actual Quantity Used - Standard Quantity Allowed) \u00d7 Standard Price.\\\" },\\r\\n { title: \\\"Direct Labour Variances\\\", text: \\\"Similarly, there are two main labour variances:<br>\u2022 <b>Labour Rate Variance (LRV):<\/b> Measures if we paid workers a higher or lower hourly rate than the standard. Formula: (Actual Rate - Standard Rate) \u00d7 Actual Hours.<br>\u2022 <b>Labour Efficiency Variance (LEV):<\/b> Measures if workers took more or less time to produce the units than the standard hours allowed. Formula: (Actual Hours - Standard Hours) \u00d7 Standard Rate.\\\" },\\r\\n { title: \\\"Implementing a Standard Costing System\\\", text: \\\"Implementing this system is a cycle: <br>1. Establish Standards <br>2. Record Actual Results <br>3. Calculate Variances <br>4. Analyse the Causes <br>5. Take Corrective Action <br>6. Update Standards periodically to keep them relevant.\\\" }\\r\\n ],\\r\\n quiz: [\\r\\n { \\r\\n question: \\\"What is a 'Standard Cost' primarily used for in a manufacturing business?\\\", \\r\\n options: [\\\"To calculate the final selling price\\\", \\\"As a benchmark to compare with actual costs\\\", \\\"To report taxes to SARS\\\", \\\"To determine the CEO's bonus\\\"], \\r\\n answer: \\\"As a benchmark to compare with actual costs\\\",\\r\\n explanation: \\\"A standard cost is a predetermined target. Its main purpose is to serve as a baseline against which actual performance is measured, allowing management to identify and analyze variances.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"A Material Price Variance (MPV) is considered 'Unfavourable' when...\\\", \\r\\n options: [\\\"The actual price paid for materials is lower than the standard price\\\", \\\"The actual quantity of materials used is less than the standard\\\", \\\"The actual price paid for materials is higher than the standard price\\\", \\\"More units are produced than planned\\\"], \\r\\n answer: \\\"The actual price paid for materials is higher than the standard price\\\",\\r\\n explanation: \\\"The MPV focuses solely on the price paid. If the actual price exceeds the standard (expected) price, it results in a negative financial impact, which is an 'Unfavourable' variance.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"The Labour Efficiency Variance (LEV) measures the difference between...\\\", \\r\\n options: [\\\"Actual hours worked and standard hours allowed, at the actual wage rate\\\", \\\"Actual wage rate and standard wage rate, for actual hours worked\\\", \\\"Actual hours worked and standard hours allowed, at the standard wage rate\\\", \\\"Total actual labour cost and total standard labour cost\\\"], \\r\\n answer: \\\"Actual hours worked and standard hours allowed, at the standard wage rate\\\",\\r\\n explanation: \\\"The LEV isolates the efficiency of the workforce by comparing the time taken versus the time that *should* have been taken. To ensure only efficiency is measured, the comparison is valued at the constant 'standard rate'.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"If a company uses more raw material than the standard quantity allowed for the units produced, what variance will this create?\\\", \\r\\n options: [\\\"A favourable Material Usage Variance (MUV)\\\", \\\"An unfavourable Material Price Variance (MPV)\\\", \\\"An unfavourable Material Usage Variance (MUV)\\\", \\\"A favourable Labour Efficiency Variance (LEV)\\\"], \\r\\n answer: \\\"An unfavourable Material Usage Variance (MUV)\\\",\\r\\n explanation: \\\"The MUV specifically measures the efficiency of material usage. Using more material than the standard amount for the actual output is inefficient and results in an 'Unfavourable' variance.\\\"\\r\\n },\\r\\n { \\r\\n question: \\\"Which of the following is the final step in the standard costing implementation cycle before it repeats?\\\", \\r\\n options: [\\\"Calculate Variances\\\", \\\"Record Actuals\\\", \\\"Take Corrective Action\\\", \\\"Update Standards\\\"], \\r\\n answer: \\\"Update Standards\\\",\\r\\n explanation: \\\"The cycle is continuous. After taking action, standards must be periodically reviewed and updated to reflect new prices, technologies, or efficiencies. Outdated standards make variance analysis meaningless.\\\"\\r\\n }\\r\\n ]\\r\\n }\\r\\n ];\\r\\n\\r\\n const mainMenu = document.getElementById('main-menu');\\r\\n const studyGuide = document.getElementById('study-guide');\\r\\n const topicGrid = document.getElementById('topic-grid');\\r\\n const guideContainer = document.getElementById('guide-content-wrapper');\\r\\n const progressBar = document.getElementById('progress-bar');\\r\\n const progressText = document.getElementById('progress-text');\\r\\n const topicTitleEl = document.getElementById('topic-title');\\r\\n const backToMenuBtn = document.getElementById('back-to-menu');\\r\\n const quizModal = document.getElementById('quiz-modal');\\r\\n const quizContent = document.getElementById('quiz-content');\\r\\n const navigationButtons = document.getElementById('navigation-buttons');\\r\\n\\r\\n let currentTopicIndex = 0;\\r\\n let currentSectionIndex = 0;\\r\\n\\r\\n function initializeMenu() {\\r\\n topicGrid.innerHTML = '';\\r\\n studyData.forEach((topicData, index) => {\\r\\n const button = document.createElement('button');\\r\\n button.className = `topic-button bg-white p-6 rounded-lg shadow-md text-left border border-emerald-500\/20 hover:bg-slate-50 ${studyData.length === 1 ? 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The correct answer is: ${q.answer}`;\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-red-600';\\r\\n }\\r\\n } else {\\r\\n resultText.textContent = 'No answer selected.';\\r\\n resultText.className = 'result-text mt-2 text-sm font-medium text-yellow-600';\\r\\n explanationText.classList.add('hidden');\\r\\n }\\r\\n });\\r\\n document.getElementById('submit-quiz-btn').disabled = true;\\r\\n document.getElementById('submit-quiz-btn').textContent = 'Answers Checked';\\r\\n });\\r\\n document.getElementById('close-quiz-btn').addEventListener('click', () => quizModal.style.display = 'none');\\r\\n }\\r\\n\\r\\n function updateNavigation() {\\r\\n navigationButtons.innerHTML = '';\\r\\n const topic = studyData[currentTopicIndex];\\r\\n const totalSections = topic.content.length;\\r\\n const progressPercentage = ((currentSectionIndex + 1) \/ totalSections) * 100;\\r\\n progressBar.style.width = `${progressPercentage}%`;\\r\\n progressText.textContent = `Section ${currentSectionIndex + 1} of ${totalSections}`;\\r\\n topicTitleEl.textContent = topic.topic;\\r\\n\\r\\n const prevButton = document.createElement('button');\\r\\n prevButton.id = 'prev-btn';\\r\\n prevButton.className = 'bg-slate-200 hover:bg-slate-300 text-slate-700 font-bold py-2 px-6 rounded-lg transition-colors disabled:opacity-50 disabled:cursor-not-allowed';\\r\\n prevButton.textContent = 'Previous';\\r\\n prevButton.onclick = navigatePrev;\\r\\n prevButton.disabled = currentSectionIndex === 0;\\r\\n \\r\\n const nextButton = document.createElement('button');\\r\\n nextButton.id = 'next-btn';\\r\\n \\r\\n if (currentSectionIndex === totalSections - 1) {\\r\\n nextButton.className = 'quiz-action-button bg-green-600 hover:bg-green-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Finish Topic';\\r\\n nextButton.onclick = backToMenu;\\r\\n const quizButton = document.createElement('button');\\r\\n quizButton.id = 'quiz-btn';\\r\\n quizButton.className = 'quiz-action-button bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg';\\r\\n quizButton.textContent = '\u270d\ufe0f Take Quiz';\\r\\n quizButton.onclick = handleQuiz;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(quizButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n } else {\\r\\n nextButton.className = 'bg-emerald-600 hover:bg-emerald-700 text-white font-bold py-2 px-6 rounded-lg transition-colors';\\r\\n nextButton.textContent = 'Next';\\r\\n nextButton.onclick = navigateNext;\\r\\n navigationButtons.appendChild(prevButton);\\r\\n navigationButtons.appendChild(nextButton);\\r\\n }\\r\\n }\\r\\n \\r\\n function navigateNext() {\\r\\n if (currentSectionIndex < studyData[currentTopicIndex].content.length - 1) {\\r\\n currentSectionIndex++;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n function navigatePrev() {\\r\\n if (currentSectionIndex > 0) {\\r\\n currentSectionIndex--;\\r\\n renderSection();\\r\\n }\\r\\n }\\r\\n\\r\\n let touchstartX = 0;\\r\\n guideContainer.addEventListener('touchstart', e => { touchstartX = e.changedTouches[0].screenX; }, { passive: true });\\r\\n guideContainer.addEventListener('touchend', e => {\\r\\n let touchendX = e.changedTouches[0].screenX;\\r\\n if (touchendX < touchstartX - 50) { \/\/ Swipe Left\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (touchendX > touchstartX + 50) { \/\/ Swipe Right\\r\\n document.getElementById('prev-btn')?.click();\\r\\n }\\r\\n }, { passive: true });\\r\\n \\r\\n backToMenuBtn.addEventListener('click', backToMenu);\\r\\n document.addEventListener('keydown', (e) => {\\r\\n if(studyGuide.classList.contains('hidden') || quizModal.style.display === 'flex') return;\\r\\n if (e.key === 'ArrowRight') {\\r\\n const nextBtn = document.getElementById('next-btn') || document.querySelector('.quiz-action-button[onclick=\\\"backToMenu()\\\"]');\\r\\n if(nextBtn) nextBtn.click();\\r\\n }\\r\\n if (e.key === 'ArrowLeft') document.getElementById('prev-btn')?.click();\\r\\n });\\r\\n\\r\\n \/\/ If there's only one topic, start it automatically\\r\\n if (studyData.length === 1) {\\r\\n startTopic(0);\\r\\n } else {\\r\\n initializeMenu();\\r\\n }\\r\\n });\\r\\n <\/script>\\r\\n<\/body>\\r\\n<\/html>\\r\\n”}\n\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[41],"tags":[],"class_list":["post-1012","post","type-post","status-publish","format-standard","hentry","category-cost-accounting"],"_links":{"self":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1012","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/comments?post=1012"}],"version-history":[{"count":7,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1012\/revisions"}],"predecessor-version":[{"id":1196,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/posts\/1012\/revisions\/1196"}],"wp:attachment":[{"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/media?parent=1012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/categories?post=1012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiseexcellence.co.za\/Tertiary\/wp-json\/wp\/v2\/tags?post=1012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}