A-LevelAccountingManagement Accounting (Costing Methods)Oct/Nov 2014Paper 1 Q281 Mark

A business provides the following financial information. $ per unit selling price 41 direct materials 5 direct labour 8 variable overhead 3 fixed overhead 4 profit 21 What is the marginal cost per unit?

Q: What topic does this question test?

This question tests Management Accounting (Costing Methods) in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

A$13

B$16

C$20

D$25

✓ Correct Answer

The correct answer is B: $16

📋 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 Management Accounting (Costing Methods) in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

Source

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2014 examination, Paper 1 Variant 2.

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