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?
A$2000 under-absorbed
B$2000 over-absorbed
C$2800 under-absorbed
D$2800 over-absorbed
✓ Correct Answer
The correct answer is C. This question tests the candidate's understanding of costing principles and systems 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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