A-LevelAccountingAbsorption CostingFeb/Mar 2020Paper 1 Q251 Mark

The following information is available for a business. fixed overheads budget $180000, actual $190000 hours budget 10000, actual 11000 What was the over-absorption or under-absorption of fixed overheads?

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

The correct answer is A: $8000 over.

Q: What topic does this question test?

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

A$8000 over

B$8000 under

C$10000 over

D$10000 under

✓ Correct Answer

The correct answer is A: $8000 over

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

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2020 examination, Paper 1 Variant 2.

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