Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

AAT CBT sample assessment 2 - costs and revenues

Can anyone shed any light on this?

Having completed the costs and revenues sample assessment 2 on the AAT website, I am going back through and checking my answers against the model answers provided. There is a mistake on their answer sheet (I think) for Task 3.
For the calculations, I had a) £9900, b) £3744, c) £2088 and d) £15732. The answer sheet says different but I think there is a mistake which lies in either their answer b) or d).

Did anyone else spot it and do you know which answer is incorrect?


  • N4TN4T AAT Student Posts: 191

    Your answer b) is incorrect.

    The question ask for the labour cost PREMIUM of time and a half. This differs from c) where it asked for TOTAL labour cost of double time working. The overtime premium is only concerned with the "half" in the time and a half (not £18 which is the total), only the £6.

    (The distinction is to do with the premium being considered indirect labour cost)

    d) ask for TOTAL labour cost so your answer is correct.

  • UncleboobotUncleboobot Registered Posts: 43
    Thanks for posting. I was reasonably sure I had it right, but I have fallen foul on some of these questions before where I find it tricky to make the distinction between regular hours and premium hours. What I mean is that sometimes the question is worded poorly/ambiguously and you end up getting an incorrect answer. Any way, thanks again.
Sign In or Register to comment.