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# Practice assessment 1 - Task 8a

Hi,

Any help would be much appreciated! Thanks! • can anyone explain how to get the answers on this one please
• Cost material per mat requisition is £400000/1600(400+1200)=£250
Cost material per set up 600000/600(150+450)=£1000
AAT Level 2. 2018 Distinction
AAT Level 3. 2018 Distinction
AAT Level 4. 2019 FSLC 100% MABU 93% MADC 82% PDSY 80%
• Following from the previous post the total materials handling for Rose is £250x400 requisitions=100000 and for Thyme £250x1200=300000
The set up is 1000*150=150000 for Rose and Tyme 1000*450=450000
AAT Level 2. 2018 Distinction
AAT Level 3. 2018 Distinction
AAT Level 4. 2019 FSLC 100% MABU 93% MADC 82% PDSY 80%
• Registered, MAAT, AATQB, AAT Licensed Accountant Posts: 116
Ok, so you already know that the total materials handling is 400,000 and 600,000!

For the cost driver per material requisition, it is: 400,000 / (400+1200) = 250
For the cost driver per production set up it is: 600,000 / (150+450) = 1000

Total material handling for Rose will be: 400 x 250 = 100,000
Total material handling for Thyme will be: 1200 x 250 = 300,000

Total production set up for Rose will be 150 x 1000 = 150,000
Total production set up for Thyme will be: 450 x 1000 = 450,000

Hope that helps.
• Registered, MAAT, AATQB, AAT Licensed Accountant Posts: 116
If you are stuck on b), then you are told that Rose takes 3 hours to complete a unit and Thyme takes 2 hours to complete a unit. Therefore,
For Rose it will be 3 x 50,000 = 150,000
For Thyme it will be 2 x 25,000 = 50,000
Total is 200,000

Then:work out the hourly rate. So that would be 400,000 + 600,000 / 200,000 = £5 per hour

Therefore, for Rose, the calculation will be 150,000 x £5 = £750,000
And for Thyme, the calculation will be 50,000 x £5 = 250,000
• Registered, MAAT, AATQB, AAT Licensed Accountant Posts: 116
You are very welcome.