A-LevelAccountingMarginal Costing / CVP AnalysisMay/June 2018Paper 1 Q261 Mark
The costs of producing 1000 units of a product are as follows. $ direct materials 20000 direct labour 10500 direct expenses 1600 variable overheads 11300 fixed overheads 7500 The selling price is $60 per unit and 1000 units are sold. What is the contribution to sales ratio?
A15.17%
B27.67%
C30.33%
D46.50%
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of marginal costing / cvp analysis within the Accountingsyllabus. The examiner's mark scheme requires...
📋 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...
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