A-LevelAccountingCosting (Absorption vs Marginal)May/June 2022Paper 1 Q251 Mark
The following information relates to one accounting period. opening inventory 40 000 units closing inventory 44 000 units absorption cost profit $284 000 marginal cost profit $250 000 What was the overhead absorption rate per unit during the accounting period?
A$6.25
B$6.45
C$7.10
D$8.50
✓ Correct Answer
The correct answer is D. This question tests the candidate's understanding of costing (absorption vs marginal) 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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