Home For AAT student members AQ 2013 AAT Level 4 (Level 8 in Scotland)

MAC Help Needed!

Tinkerbell007Tinkerbell007 Feels At HomeRegistered Posts: 64
Hi guys

I'm still having a few problems remembering the calculations for Section 2 of the paper - the questions such as calculate the standard usage of materials for actual production. I'm getting confused where to use the budgeted figures and where to use the actual figures. I'm a distance learner so feeling a bit alone and getting in a bit of a tizz!

Hope someone can help and good luck to everyone for Monday!


  • princess246princess246 Feels At Home Registered Posts: 49

    to anwser that question you need to find out what the standard is.
    So fr the material uage you take the standard materials and divide it by the standard production then you multiply by the actual production.

    Hopes this helps
  • carla030698carla030698 Well-Known Registered Posts: 112
    Hi, I found that by writting all of the formulas down on a piece of paper, and by continually writting them again and again I remembered them and once you remember one set such as Direct materials variances they tend to repeat themselves for Direct labour variances.
    Once you have done that do lots of practice questions and they will tend to stick!
    I still always write the formula down before I even attempt to answer the question, and then it tells me what I need to calculate.
    Hope this helps!
    Good luck! :thumbup:
  • Tinkerbell007Tinkerbell007 Feels At Home Registered Posts: 64
    Thanks Carla and Princess - Have written them all out and feeling much better about it now!

    Still really nervous about tomorrow - hope they are kind to us! :001_smile:
  • carla030698carla030698 Well-Known Registered Posts: 112
    Im hoping so too! Good luck! x
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