A-LevelAccountingCostingOct/Nov 2025Paper 1 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
The correct answer is D. This question tests the candidate's understanding of costing within the Accountingsyllabus. The examiner's mark scheme requires...
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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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