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A-LevelAccountingCost BehaviourFeb/Mar 2016Paper 1 Q251 Mark

A particular cost is classified as 'semi-variable'. What effect will a 20% reduction in activity have on the unit cost?

Adecrease by 20%
Bdecrease by less than 20%
Cincrease by 20%
Dincrease by less than 20%

✓ Correct Answer

The correct answer is D: increase by less than 20%

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

Source

This question appeared in the Cambridge A-Level Accounting Feb/Mar 2016 examination, Paper 1 Variant 2.

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