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A-LevelAccountingBreak-even AnalysisMay/June 2019Paper 1 Q281 Mark

A company provided the following information. | | $ | |:---|:---| | total sales | 400 000 | | production and sales (units) | 10000 | | total costs | 250 000 | | total fixed costs | 60000 | What was the contribution to sales ratio?

A37.5%
B47.5%
C52.5%
D62.5%

✓ Correct Answer

The correct answer is C: 52.5%

📋 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 Break-even Analysis in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting May/June 2019 examination, Paper 1 Variant 2.

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