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

Costs and cost behaviour — practice question

M Limited makes one product under marginal costing, and the case gives extra details about two factories plus alternative operating choices.
(a(i))[1]

Define contribution.

(a(ii))[1]

Define fixed costs.

(a(iii))[1]

Define margin of safety.

(b(i))[3]

Calculate the break-even point, measured in units.

(b(ii))[1]

Calculate the margin of safety, in units.

(c)[2]

Calculate how much the monthly target profit is exceeded by.

(d)[6]

Prepare a marginal-costing statement for Option A so that the total monthly profit is shown.

(e)[8]

Calculate the total profit expected in the first month of operation if Option B is chosen.

(f)[7]

Advise the directors on which option to select. Support your decision by discussing financial and non-financial factors for both options.

Worked solution & mark scheme

This 30-mark question has a full step-by-step worked solution and mark scheme. One marking point: Gap between selling price and variable cost

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