Accounting 9706 · AS & A Level · Costs and cost behaviour

Costs and cost behaviour — practice question

Lin is a manufacturer who produces three products: X, Y and Z. In his business, he applies cost-volume-profit (CVP) analysis.
(a(i))[1]

From the P/V chart for the year ending 31 December 2016, identify what point A 20000 shows.

(a(ii))[1]

From the P/V chart for the year ending 31 December 2016, identify what point B($60000) shows.

(b)[1]

State what is meant by P/V ratio.

(c)[4]

State two benefits and two drawbacks of CVP analysis.

(d(i))[3]

Calculate, for the year ending 31 December 2016, the total contribution for each product.

(d(ii))[1]

Calculate, for the year ending 31 December 2016, the total profit or loss for each product.

(e)[4]

Discuss whether or not Lin should continue to produce all three products. Justify your answer.

(f)[5]

Calculate the contribution made or lost on each order.

(g)[6]

Advise Lin whether or not each of the orders should be accepted. Justify your decision.

(h)[4]

Explain, giving two reasons, why a business needs to plan for the future.

Worked solution & mark scheme

This 30-mark question has a full step-by-step worked solution and mark scheme. One marking point: Break-even quantity in units

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