A-LevelAccountingCosting MethodsOct/Nov 2015Paper 1 Q271 Mark

A manufacturer produces 100000 tins of paint with a total direct materials cost of $300000. Direct labour is 2000 hours at a cost of $400000, and overheads are absorbed at the rate of $100 per direct labour hour. What is the cost of a tin of paint?

Q: What topic does this question test?

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

A$3

B$5

C$7

D$9

✓ Correct Answer

The correct answer is D: $9

📋 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 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 2015 examination, Paper 1 Variant 2.

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