A teaching tool I built for my own classroom

Turn your teaching material into a guided learning journey.

Untwist turns my lecture notes, decks, and question banks into an eight-level learning journey for my students — stories, concepts, practice, cases, misconceptions, and mastery.

No instructional design required Faculty stays in control
untwist.app / strategic-cost-management / activity-based-costing
Journey map
  1. 0Curiosity Trigger
  2. 1The Story
  3. 2Concept Nuggets
  4. 3Concept Cards
  5. 4Application Lab
  6. 5Challenge Zone
  7. 6Misconception Zone
  8. 7Mastery Arena
Level 2 · Concept nugget

Why direct labor hours mislead modern cost systems

When overhead is allocated using direct labor, products with short runs and high setup costs look profitable while complex, low-volume products are subsidized. ABC traces resources to the activities that actually consume them — restoring the truth in your margin report.

Example

A specialty SKU appears profitable under DLH — until setup, inspection, and expedite costs are traced to it.

Watch out

Direct labor hours often correlate with volume, not with the activities driving overhead.

Reviewed
The bottleneck

Why I built this

I teach CMA and CPA students across multiple institutions in Bangalore. I kept rewriting the same explanations and watching the same misconceptions come up year after year, so I built a tool that turns my own teaching material into a structured, AI-assisted learning journey for my students.

  • Concept maps
  • Misconception traps
  • Practice MCQs
  • Business cases
  • Numerical labs
  • Mastery rubrics
How it works

From a slide deck to a published journey — in four steps.

01

Upload your material

PPTs, PDFs, notes, transcripts, question banks. One topic at a time.

02

AI extracts the knowledge

Concepts, definitions, relationships, frameworks, calculations, exam focus areas.

03

Generate the 8-level journey

Curiosity → Story → Concepts → Practice → Application → Challenge → Misconceptions → Mastery.

04

Review, edit, publish

Approve each level or regenerate. Students get a world-class instructor on demand.

The learning model

Every topic, eight levels. Designed for mastery, not coverage.

The framework is fixed. The content is yours. The AI fills in the choreography so every student walks the same path — from curiosity to competence.

L0
Curiosity Trigger

Puzzles, contradictions, predictions.

L1
The Story

Real companies. Real situations.

L2
Concept Nuggets

Micro lessons. Visual explanations.

L3
Concept Cards

MCQs, flashcards, quick checks.

L4
Application Lab

Calculations and scenarios.

L5
Challenge Zone

Exam-grade integrated problems.

L6
Misconception Zone

Traps, errors, confusion points.

L7
Mastery Arena

Cases, simulations, final assessments.

AI systems

Nine specialist agents.
One mastery engine.

Behind every journey is a pipeline of focused agents — each responsible for one craft. Together they replace months of instructional design with minutes of generation.

AI Tutor
A patient professor, available 24/7.

The tutor doesn't blurt answers. It asks the next best question, coaches, and only reveals the solution once the student is ready.

Curiosity Agent

Crafts hooks, puzzles and contradictions that earn attention.

Story Agent

Writes industry-grounded narratives that make abstractions stick.

Concept Agent

Distills frameworks into nuggets — clear, visual, exam-ready.

Practice Agent

Generates calibrated MCQs, flashcards and quick checks.

Application Agent

Builds calculation labs and scenarios with worked solutions.

Challenge Agent

Produces exam-grade integrated problems for stretch.

Misconception Agent

Surfaces the traps students fall into — and corrects them.

Mastery Agent

Creates cases, rubrics, and final assessments for competence.

Questions, answered.

Is Untwist an LMS?+

No. Untwist is a learning experience generator. It produces structured journeys you can publish anywhere — including inside your existing LMS.

What files can I upload?+

PPT, PDF, DOCX, plain notes, transcripts, and question banks. One topic at a time produces the cleanest journey.

Who owns the generated content?+

You do. Every concept, story, case, and assessment is yours to edit, regenerate, export, or delete.

Does the AI publish on its own?+

Never. Faculty has final authority. AI proposes — you approve, edit, regenerate, or reject.

How long does generation take?+

A 100-slide topic typically becomes a complete reviewable journey in under 15 minutes.

Built by a CMA/CPA faculty member, for use in his own classroom.