ABC Costing.... First time since studying AAT that I've hit a brick wall

ive found MMAC fine up until this point, granted ive not spent too much time on ABC Costing yet..... But it's the first time i can say that i'm struggling to understand the content

Im sure i'll get there soon enough & the penny will drop

Has anyone else struggled with ABC costing?
AAT

Level 2 Foundation Certificate in Accounting - 30 Nov 18
Level 3 Advanced Diploma in Accounting - 16 Oct 19
Level 4 Professional Diploma in Accounting - Currently studying
Bran278
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