AAT Level 3 Sypnotic exam help

Registered Posts: 22
Please can someone help with question ii) in red as i am doing 3000x30=90,000 but it keeps coming back incorrect?

• Registered Posts: 22
Please may i have some assistance with the below questions C) and D)

• Registered Posts: 22
Please can i have some advice on how much more detail i need to put into this answer to achieve full marks

• Registered Posts: 22
Please can soemone advise where i am going wrong on this question for the contribution per limiting factor

• Registered Posts: 11
edited September 2021
Break-even = Total Fixed Costs / Contribution PU
So contribution per unit is selling price - varible cost = £30 - £14 (£4+£2 + £8) = £16
Then total fixed cost is £6 x 8000 units = £48,000

= £48,000 / £16 = 3000 units
• Registered Posts: 22

Break-even = Total Fixed Costs / Contribution PU
So contribution per unit is selling price - varible cost = £30 - £14 (£4+£2 + £8) = £16
Then total fixed cost is £6 x 8000 units = £48,000

= £48,000 / £16 = 3000 units

Thank you for this but i need part ii the part in red
• Registered Posts: 11
Oh sorry!

8000 units - 3000 units = 5000 units ( margin of safety )

In terms of revenue it will be 5000 units x £30 (selling price) = £150,000

Try that and see if its correct please.
• Registered Posts: 22

Oh sorry!

8000 units - 3000 units = 5000 units ( margin of safety )

In terms of revenue it will be 5000 units x £30 (selling price) = £150,000

Try that and see if its correct please.

Great thank you
• MAAT Posts: 473
EoQ = SQRT (2 * Annual Demand * Cost of ordering/cost of holding)
= SQRT (2 * 30,000 * 75/0.6)
= SQRT (7,500,000)
= 2738.6 => 2739

d)
CoS = (1-0.35) * Revenue
= 2,964,000 - this is the value of goods used in the year. Since it wants what is spent we then need to adjust for the change in inventory.
Inventory has increased by 10% = £42,060

Total expenditure on materials and labour = £3,006,060

This is assuming I've understood the question in d) as the amount on the P/L will be the CoS figure.
AAT Level 4, MAAT
ACCA in progress
F4- Passed Aug 2020
F5- Passed Dec 2020
F6- Passed Sep 2020
F7- Passed June 2021
F8 - Passed Sep 2021
F9 - Passed June 2021

SBL
SBR - Passed Mar 22
ATX - Passed Dec 21
APM -
• MAAT Posts: 473
For describe questions I'd break it down into different sections.

First label the threats separately in different paragraphs/sentances
For each one state what the threat is, why it is threatened and how that makes it a threat.

E.g
1. Sarah faces a self interest threat due to being offered a pay rise by the director for completing the work, this means she will be pressured to do the work in a way to please the director and gain the pay rise.

You can then do the same for the other threat it might be slightly over the top but by structuring it this way you should hit all the points needed. It also makes it clear to the examiner what each threat is that you want to highlight.
AAT Level 4, MAAT
ACCA in progress
F4- Passed Aug 2020
F5- Passed Dec 2020
F6- Passed Sep 2020
F7- Passed June 2021
F8 - Passed Sep 2021
F9 - Passed June 2021

SBL
SBR - Passed Mar 22
ATX - Passed Dec 21
APM -
• MAAT Posts: 473
For the contribution you need to take the contribution and divide it by the total amount of limiting factor used at max output.

SE1 = 120000/(5*10000) = £2.4
DE2 = 98,000/(2*14000) = £3.5
KE3 = 126,000/ (12000*6) = £1.75

The purpose of this is that if you have only a limited supply you can put the material to the highest contributing product since fixed costs occur either way.
AAT Level 4, MAAT
ACCA in progress
F4- Passed Aug 2020
F5- Passed Dec 2020
F6- Passed Sep 2020
F7- Passed June 2021
F8 - Passed Sep 2021
F9 - Passed June 2021

SBL
SBR - Passed Mar 22
ATX - Passed Dec 21
APM -
• SouthseaRegistered, AAT Student Posts: 29
Thanks for everyone's comments on this post. A great refresher and I'm planning on sitting the synoptics in November.