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A-LevelAccountingDecision MakingMay/June 2015Paper 1 Q271 Mark

A business plans to replace its computer systems. Its existing hardware was bought seven years ago and its software five years ago. What type of cost is the existing system?

Afixed
Bstepped
Csunk
Dvariable

✓ Correct Answer

The correct answer is C: sunk

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

Source

This question appeared in the Cambridge A-Level Accounting May/June 2015 examination, Paper 1 Variant 2.

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