practice assesment sample 1 task 6 help please

for 6a

Selling price by 5% = 6 x1.05 = 6.3
reduce sales volume by 10% = 84,000 x 0.9 = 75600

Materials are labour are variable so divide each cost by the original sales volume then multiply by the new sales volume

Energy price has already increased by 4% so you need to remove the increase then revise it to the new price of 6% 17680 / 1.04 * 1.06

Depreciation is stepped at 10,000 units so 8100 / 9 * 8

b

Stand direct labour cost = budgeted total cost / budgeting production = Standard cost * actual production

Labour rate = budgeted total cost / budgeted hours = standard rate
actual total cost / actual hours = actual rate
standard rate - actual rate * actual hours

Labour efficiacy = budgeted labour hours / budgeted production = standard efficiency
actual hours / actual production = actual efficiency
(standard efficiency - actual efficiency) * standard rate * actual production

labour cost = labour rate plus or minus your labour efficiency.
If the labour efficiency is favourable you add if its adverse minus it.

Hope this helps

This forum is so helpfu . Thank you! :-)

Please ignore my last post. I have worked it out