A-LevelAccountingCost ClassificationMay/June 2016Paper 1 Q241 Mark

A manager is preparing a quotation for Job 88. A specialised technician is hired to work for this job only. He will use machinery that the company already owns. Which statement is correct about expenses for Job 88?

Q: What topic does this question test?

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

ABoth machinery depreciation and technician wage are direct.

BBoth machinery depreciation and technician wage are indirect.

CMachinery depreciation is direct and technician wage is indirect.

DMachinery depreciation is indirect and technician wage is direct.

✓ Correct Answer

The correct answer is D: Machinery depreciation is indirect and technician wage is direct.

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

Source

This question appeared in the Cambridge A-Level Accounting May/June 2016 examination, Paper 1 Variant 2.

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