A-LevelAccountingCosting Principles and SystemsMay/June 2021Paper 1 Q221 Mark
A business uses absorption costing. What will be included in cost of sales?
Avariable manufacturing costs, variable selling costs and fixed manufacturing costs
Bvariable manufacturing costs and fixed manufacturing costs only
Cvariable manufacturing costs and variable selling costs only
Dvariable manufacturing costs only
✓ Correct Answer
The correct answer is B. This question tests the candidate's understanding of costing principles and systems 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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