If you are that bothered to know you need only look at the AAA exams – specimen/S18/D18 and M/J19. Off the top of my head I would say that you can only “guarantee” marks for materiality in Q1 – where they would be capped. Whether there are mark for materiality in Section B depends on what comes up in section B – if a “review/reporting Q” materiality is likely to be relevant – but of no relevance in an “other assignments” Q.