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

Standard cost card


It is probably a daft question but it looks like I fail on simple things but then pass the difficult bit. I had that few times when I have been given number of units 5000 and the cost of those units of £25000 , and need to prepare the standard cost card for 1 unit.

Do I need to divide those and start doing that for one unit which sounds simple enough or is there a catch which I am not aware of ?


  • N4TN4T AAT Student Posts: 191

    Yes, so standard cost per unit is £5, but only if the 5000 units and £25,000 mentioned are budgeted quantity and costs and not actuals. Which unit is this one? budgeting or financial performance? This then leads onto calculating a flexed budget and variances.
  • beabea Registered Posts: 2
    This is a financial performance
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