CAPE Accounting
Unit 2 Paper 02
Question 2
Comments
Part (a) (i):
The candidate lost marks for incorrect use of the number of
5 500 units should have been used instead of 2 000 units. The
however only penalized once, The candidate got own figure
contribution and variable cost of sales received 6 out of 7
Marginal Costing Statement,
Part (a) (ii):
For the Absorption Costing Statement, the candidate lost marks for not
including Fixed Production Cost of $640,000 and closing inventory 5 500 x
$60
Part (b):
Full marks awarded for this part of the question as the candidate demonstrated
a good understanding of the requirements.
Part Cc):
Two out of four marks were awarded; a variation of answers accepted.
Overall, the candidate demonstrated a fair understanding of the demands of the
question and gave a more than average response.
closing stock.
candidate was
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marks for the
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