Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)

CSTR - absorption and marginal costing

Please can someone help me on this question, I'd be most great full!
I've been given the information as per below:

Broadsworth has now incurred a fixed cost of £20000
Other than the change in fixed costs you can assume that the sales demand, selling price and all costs remain as budgeted.
Number of units to revise fixed costs £3200
Revised margin of safety % 36
Revised margin of safety in sales revenue 70200

I have to now work out:
The total cost of one unit =
The full absorption cost of one unit =
The marginal cost of one unit =
The full absorption cost of a batch =
The marginal cost of a batch =

Please can someone help me with the formulas for these please


  • RachetmanRachetman Feels At Home Registered Posts: 57
    Can you explain a bit about "revise" fixed costs? Is that the number of extra units
    that need to be sold to achieve BEP?
  • ariadneariadne Registered Posts: 218
    I think you are missing information from the previous question - selling price, demand etc.
  • laurenamy94xxlaurenamy94xx Registered Posts: 4
    Sorry, I got confused and wrote the wrong information, I've opened up a new discussion with the correct information, I'm just new to this and don't know how to delete this one.
    Thank you anyway!
  • j1994j1994 Registered Posts: 106
    Hi can u give me the link to what discussion u posted this question on please?
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