FRMini exercises for June 2014 exam

Hi, I have been working through the mini exercises as part of my revision and am stuck on some of the answers. I would be grateful if you could assist with below listed queries. Also it would ideal if you could and the working to the answer instead of just amounts so we can see how the figures come about. Thank you. 1. Exercise 5 - excess depreciation and Pup - answer 2 - how do you work out the 8000 and 9000? 2. Exercise 9 - Sundry - answer 5 - I thought that under IAS 18 revenue - for agency sales you would only recognise the commission element in revenue, so why is it in the answer you have DR 8000?? 3. Exercise 9 - answer 7 construction contract - I am getting slightly a different figure. I'm a Kaplan student, so following their 4 steps. Please advise where I am going wrong with calculation. 1) total outcome Contract price - 50000 Cost to date (12000+8000+2000dep(8000*6/24) (22000) Estimated cost to complete (10000) Profit. 18000 2) stage of completion Work certified. 220000 ---------------- Contract price. 50000 *100 = 44% 3) Attributable profit (profit which relates or work done) 22000* 44% = 9680 4) Attributable revenue (profit which relates or work done) 50000*44% = 22000 4. Exercise 10 - Goodwill - answer 2 - how do you want out the RE for 4 months of 4,500,000??? Sorry for the long message. Your guidance will be very helpful. Thank you so much. Monika