A-LevelAccountingCosting Principles and SystemsOct/Nov 2024Paper 1 Q271 Mark

The following information is available from the costing records. budgeted overheads cost $32000 budgeted direct labour hours 4000 actual overheads cost incurred $34 000 actual direct labour hours worked 3900 By how much are the overheads over-absorbed or under-absorbed?

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

The correct answer is C: $2800 under-absorbed.

Q: What topic does this question test?

This question tests Costing Principles and Systems in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A$2000 under-absorbed

B$2000 over-absorbed

C$2800 under-absorbed

D$2800 over-absorbed

✓ Correct Answer

The correct answer is C: $2800 under-absorbed

📋 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 Principles and Systems in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2024 examination, Paper 1 Variant 2.

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