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A-LevelAccountingTraditional costing methods9706/12 · Oct/Nov 2025 · Q261 Mark

A business provides the following information. number of units produced and sold 48 000 $ direct materials ($3 per kg) 298 000 direct labour ($4 per labour hour) 240 000 fixed selling costs 150 000 variable selling costs 24 000 Fixed production overheads are absorbed at $10 per labour hour. What is the total absorption cost per unit?

A$14.83
B$23.71
C$26.83
D$27.33

✓ Correct answer

D: $27.33

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About this question

Topic
Traditional costing methods, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source
A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 26.

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