A-LevelAccountingCostingOct/Nov 2025Paper 1 Q251 Mark

A manufacturing company uses absorption costing. The following information for one month is available for the cutting department. budget actual overheads $40 000 $44 000 machine hours 2800 2700 labour hours 2600 2900 What overhead absorption rate would have been used?

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

The correct answer is A: $14.29 per machine hour.

Q: What topic does this question test?

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

A$14.29 per machine hour

B$15.17 per labour hour

C$15.38 per labour hour

D$16.30 per machine hour

✓ Correct Answer

The correct answer is A: $14.29 per machine hour

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

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2025 examination, Paper 1 Variant 2.

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