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A-LevelAccountingDecision MakingOct/Nov 2019Paper 1 Q271 Mark

A company makes three products for which the following details are given. product X product Y product Z $ $ $selling price per unit 40 48 72 direct material per unit 18 24 30 direct labour per unit 10 6 18 The same material is used to make all three products and it costs $2.00 per kilo. There is a shortage of material. In which order should the products be made to achieve maximum profit?

Afirst: X, Y, Z: last
Bfirst: Y, Z, X: last
Cfirst: Z, X, Y: last
Dfirst: Z, Y, X: last

✓ Correct Answer

The correct answer is D: first: Z, Y, X: last

📋 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 Decision Making in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2019 examination, Paper 1 Variant 2.

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