Level 4 Management Accounting Decision and Control sample 1 task 1.2

I am having trouble answering this question on the sample paper, I feel the question is lacking information.
I need to work out the actual quantity of material used.
My information is
Favourable material price variance of £168
Standard cost of material per kg 12kg
Actual cost of material £900
Adverse labour rate variance £536
Actual labour hours 668hrs
Actual cost of labour £12560

I can work out the standard labour rate, which they also ask for, as they give me enough information, but as far as i can see i need more information to be able to work out the actual quantity of material used?
thank you for any help.


  • N4T
    N4T AAT Student Posts: 191
    Put what you know in the mat price var calculation
    168F = £900 - AQ.SP. (act qty @ std price)
    This means that actual cost of £900 is £168 less than the expected cost for the act qty used i.e AQxSP = £1068. We know that SP= £12 therefore actual qty is £1068/£12= 89kg
  • AlisonSwanson
    AlisonSwanson Registered, Tutor Posts: 209
    It would be much easier all round if the AAT would just publish workings with their model answers!!
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