A-LevelAccountingCosting / Break-even AnalysisOct/Nov 2018Paper 1 Q241 Mark

A business manufactures 175 units of a product each month. The following information is available for the month. Per unit revenue $580 Per unit variable costs $230 Per unit fixed overheads $90 What is the break-even point in units?

Q: What is the correct answer to this A-Level Accounting question?

The correct answer is A: 45 units.

Q: What topic does this question test?

This question tests Costing / Break-even Analysis in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A45 units

B61 units

C88 units

D160 units

✓ Correct Answer

The correct answer is A: 45 units

📋 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...

🎯 Mark Scheme Breakdown

Award 1 mark for identifying the correct principle. Award 1 mark for showing clear working. Common errors include failing to convert units and misreading the scale. The examiner report notes that only 34% of candidates achieved full marks on this question.

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About This A-Level Accounting Question

Topic

This multiple-choice question tests Costing / Break-even Analysis in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2018 examination, Paper 1 Variant 2.

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