Calling Sandywood

System

Please help.

I have been working out the PCR Dec 2003 question paper and after comparing my answers to the assesers answer the following could not agree.

Task 2.1 (d)
when i Flexed the budget i found
labour cost to be £158333.(95000/3000x£5000).
The examiner s answer is £160000.

maintanace cost (95000/20000x£10000)=£47500
but again the examiner says £50000.

Please explain where im going wrong and wether these variations are acceptable.

Task 1.1 b
i calculated the wastage after adding closing stock and less op.st to the production requirement but
to my surprise the answer show a calculation of wastage ealier before cl and op stock.

Please clarify why im wrong.

Thanking you in advance ! Help