How to calculate adjust average and selected performance materiality?

Base Profit before tax Turnover (Revenue) Total assets Equity Average Adjusted Average Selected Performance Materiality (rounded) ed Mate riality all 4 bases included Use P3T, Turnover & Equity TA plus 2 others 2 only bases included 2020 Trial Options 80 to 85 to go to gs to 100% Balance 1,308.00 12,554.00 11,697.00 7,341.40 Materiality threshold (%) 5.0% 0.5% 0.5% 1.0% Calculation 65.40 62.77 58.49 73.41 2019 Trial Balance 1,383.00 11,518.00 10,932.00 6,888.00 Materiality threshold (%) 5.0% 0.5% 0.5% 1.0% Calculation 69.15 57.59 54.ss 68.88 Explanation for Calculation when most mcvement slight between years and no outliers when TA is an outlier due to nature of the business another is an outlier - TA and Equitv both 3S items that are linked relates to movement e.g. changes in the market or outliers due to the organisational structure or restructure.