A-LevelAccountingCosting Principles and SystemsMay/June 2021Paper 1 Q261 Mark
How is break-even revenue calculated?
A(total fixed costs + total variable costs) divided by contribution per unit
B(total fixed costs + total variable costs) divided by contribution to sales ratio
Ctotal fixed costs divided by contribution per unit
Dtotal fixed costs divided by contribution to sales ratio
✓ Correct Answer
The correct answer is D. 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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