A-LevelAccountingCosting (Absorption Costing)Oct/Nov 2017Paper 1 Q241 Mark
The following information is forecast for next period. [Table: units, opening inventory 54275, closing inventory 60120, $, profit using marginal costing 300600, profit using absorption costing 390780] What is the overhead absorption rate per unit?
A$5.00
B$6.50
C$7.20
D$15.43
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of costing (absorption costing) within the Accountingsyllabus. The examiner's mark scheme requires...
📋 Examiner Report & Trap Analysis
Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...
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