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A-LevelAccountingDecision MakingFeb/Mar 2022Paper 1 Q281 Mark

The following information is available about two products. Product 1 per unit: material X 2 kilos, material Y 3 kilos, direct labour 3 hours. Product 2 per unit: material X 4 kilos, material Y 1 kilo, direct labour 6 hours. Production is planned to be 100 units of each product. 700 kilos of material X and 400 kilos of material Y are available. A total of 800 direct labour hours can be worked. What are the limiting factors?

Adirect labour only
Bmaterial X only
Cmaterial Y only
Dall three inputs

✓ Correct Answer

The correct answer is A: direct labour only

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

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2022 examination, Paper 1 Variant 2.

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