A-LevelAccountingManagement Accounting (Cost Classification)May/June 2017Paper 1 Q211 Mark

How are stepped costs best described?

Q: What topic does this question test?

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

Acosts that are always variable

Bcosts that have both a fixed and variable element

Cfixed costs that are always the same amount at any level of output

Dfixed costs which increase in total once a certain level of output is reached

✓ Correct Answer

The correct answer is D: fixed costs which increase in total once a certain level of output is reached

📋 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 Management Accounting (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 2017 examination, Paper 1 Variant 2.

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