A-LevelAccountingCost and Management Accounting (CVP Analysis)May/June 2013Paper 1 Q271 Mark
A business produces one product. The following details are available for the budgeted production of 150000 units. [Table: selling price per unit 1.20, variable cost per unit 0.70, fixed cost per unit 0.20] What is the break-even point in sales value?
A$30000
B$60000
C$72000
D$180000
✓ Correct Answer
The correct answer is C: $72000
📋 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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