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A-LevelAccountingManufacturing AccountsMay/June 2014Paper 1 Q181 Mark

Simon provides the following information about his costs for the year. $, raw materials 16100, factory depreciation 2400, production labour 18000, factory supervisor 8500, factory heating 1100, carriage in 1500, rent 12000, administration costs 11500 Half of the rent relates to the factory and half to the offices. What is the total of indirect manufacturing costs?

A$18000
B$19500
C$35500
D$35600

✓ Correct Answer

The correct answer is A: $18000

📋 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 2014 examination, Paper 1 Variant 2.

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