A-LevelAccountingCostingFeb/Mar 2025Paper 1 Q251 Mark

A business uses absorption costing. Which costs will be charged to production?

Q: What topic does this question test?

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

Adirect materials, direct labour, variable overheads and fixed overheads

Bdirect materials, direct labour and fixed overheads only

Cdirect materials, direct labour and variable overheads only

Ddirect materials and direct labour only

✓ Correct Answer

The correct answer is A: direct materials, direct labour, variable overheads and fixed overheads

📋 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 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 2025 examination, Paper 1 Variant 2.

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