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

Costs and cost behaviour — practice question

W Limited is uncertain about whether to apply marginal costing or absorption costing. Which row shows the correct answer?

  • Acharges overheads to expenses rather than to products: absorption; gives higher profits when inventory levels are increasing: absorption
  • Bcharges overheads to expenses rather than to products: absorption; gives higher profits when inventory levels are increasing: marginal
  • Ccharges overheads to expenses rather than to products: marginal; gives higher profits when inventory levels are increasing: absorption
  • Dcharges overheads to expenses rather than to products: marginal; gives higher profits when inventory levels are increasing: marginal

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