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Calculating Variable Labour/Materials & Sales Revenue

I am struggling with Task 14 on practice assessment. I have a Spreadsheet partly completed.

Sales Revenue per Unit £10

Variable Costs per Unit

Materials £5
Labour £2

Month Variable Materials Variable Labour Fixed Costs Total Costs Sales Revenue Profit
Jan 100,000 40,000 20,000 160,000 200,000 40,000
Feb 85,000 20,000
Mar 38,000 20,000 190,000

Any help with how to fill in the gaps would be appreciated.


  • Adele69Adele69 CambridgeAAT Student Posts: 320
    partly guesswork so please don't take as answer since I can't tell from this layout what the figures are that you have added and there could be more than one practice assessment.

    In JAN assuming Sales rev at 200000 and 10 per unit, there must be 20000 units; the 100000 for Variable materials, and 40000 for labour also work out.

    In FEB I am guessing the 85000 is again Variable materials (which would mean 17000 units), and assuming the 20000 is the fixed Cost not labour. Should be able to work out the others from this.

    So FEB would be 85000, 34000, 20000, 139000, 170000, 31000.

    In MAR again I am guessing the 38000 is Variable labour (which would mean 19000), the 20000 could be fixed costs again, the 190000 must be the Sales revenue, also works out.

    So MAR would be 95000, 38000, 20000, 153000, 190000, 37000
  • croadymancroadyman Registered Posts: 4
    Just checked my assessment with the answer booklet and got it right,so thanks very much for the help.
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