A-LevelAccountingManufacturing AccountsMay/June 2011Paper 1 Q151 Mark

A manufacturing company has the following balances at its year end. $ closing inventory of raw materials 24 500 direct manufacturing wages 162 800 purchases of raw materials 85 200 supervisors' wages 44 000 opening inventory of raw materials 27 800 What is the prime cost for the year?

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

The correct answer is C: $251 300.

Q: What topic does this question test?

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

A$244 700

B$248 000

C$251 300

D$295 300

✓ Correct Answer

The correct answer is C: $251 300

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

Source

This question appeared in the Cambridge A-Level Accounting May/June 2011 examination, Paper 1 Variant 2.

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