practice assesment sample 1 task 6 help please
clementina
Registered Posts: 12
I was wondering can someone please help me with budgeting practice sssesment 1 task 6 both A and B please thank you.
0
Comments

for 6a
Selling price by 5% = 6 x1.05 = 6.3
reduce sales volume by 10% = 84,000 x 0.9 = 75600
Materials are labour are variable so divide each cost by the original sales volume then multiply by the new sales volume
Energy price has already increased by 4% so you need to remove the increase then revise it to the new price of 6% 17680 / 1.04 * 1.06
Depreciation is stepped at 10,000 units so 8100 / 9 * 8
b
Stand direct labour cost = budgeted total cost / budgeting production = Standard cost * actual production
Labour rate = budgeted total cost / budgeted hours = standard rate
actual total cost / actual hours = actual rate
standard rate  actual rate * actual hours
Labour efficiacy = budgeted labour hours / budgeted production = standard efficiency
actual hours / actual production = actual efficiency
(standard efficiency  actual efficiency) * standard rate * actual production
labour cost = labour rate plus or minus your labour efficiency.
If the labour efficiency is favourable you add if its adverse minus it.
Hope this helps
www.essencebookkeeping.co.uk1 
Thank you0

This forum is so helpfu . Thank you! :)0

With the depreciation can I ask for the working? I think I know where the 9 comes from as this is the amount of steps increase but I am confused as to where the 8 comes from? I hope this makes sense, I am feeling slightly thick at the moment. Any help would be great, thanks.0

Please ignore my last post. I have worked it out0
Categories
 All Categories
 1.2K Books to buy and sell
 2.3K General discussion
 18.9K For AAT students
 251 NEW! Qualifications 2022
 139 General Qualifications 2022 discussion
 8 AAT Level 2 Certificate in Accounting
 35 AAT Level 3 Diploma in Accounting
 59 AAT Level 4 Diploma in Professional Accounting
 8.9K For accounting professionals
 23 coronavirus (Covid19)
 274 VAT
 92 Software
 274 Tax
 137 Bookkeeping
 7.3K General accounting discussion
 193 AAT member discussion (AATQB, MAAT, FMAAT and AAT Licensed Accountants and Bookkeepers)
 3.8K For everyone
 39 AAT news and announcements
 352 Feedback for AAT
 2.8K Chat and offtopic discussion
 589 Job postings
 17 Who can benefit from AAT?
 36 Where can AAT take me?
 44 Getting started with AAT
 26 Finding an AAT training provider
 48 Distance learning and other ways to study AAT
 25 Apprenticeships
 65 AAT membership