A-LevelAccountingOverhead Accounting (Absorption Costing)Feb/Mar 2023Paper 1 Q251 Mark
What is the most suitable basis to apportion power costs between two production centres?
Acapital cost of machinery
Bmaintenance cost of machinery
Cnumber of employees
Dnumber of units produced
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of overhead accounting (absorption costing) within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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