Costing applications: past paper questions
Real questions on costing applications
The newest 20 of 158 written questions. Open one to see it on the real paper.
- 9706/23 · October/November 2025 · Q1d(i)[2]
Option A
See it on the paper → - 9706/23 · October/November 2025 · Q1d(ii)[2]
Option B
See it on the paper → - 9706/23 · October/November 2025 · Q4h[2]
Explain the key principle of the just in time (JIT) method of inventory control.
See it on the paper → - 9706/33 · October/November 2025 · Q1c[6]
Calculate the rate of factory profit applied in 2024.
See it on the paper → - 9706/41 · October/November 2025 · Q2a[4]
State the steps taken if a manufacturing business wants to apply ABC.
See it on the paper → - 9706/41 · October/November 2025 · Q2b(i)[7]
the existing method (i) Workings:
See it on the paper → - 9706/41 · October/November 2025 · Q2b(ii)[7]
ABC. Workings:
See it on the paper → - 9706/41 · October/November 2025 · Q2c[7]
Advise the directors whether or not they should use ABC for the coming year. Justify your answer.
See it on the paper → - 9706/42 · October/November 2025 · Q1a(i)[2]
cash budget
See it on the paper → - 9706/42 · October/November 2025 · Q1a(ii)[2]
production budget.
See it on the paper → - 9706/42 · October/November 2025 · Q1b[4]
Prepare the production budget (in units) for each of the months of April, May and June. April May June
See it on the paper → - 9706/42 · October/November 2025 · Q1c[4]
Calculate the payments to suppliers for each of the months of April, May and June.
See it on the paper → - 9706/42 · October/November 2025 · Q1d[6]
Prepare the cash budget for each of the months of April, May and June. April May June Additional information The directors think that they will have some surplus cash at the end of June 2026 which could be used for other purposes. They have two options: Option 1: use the surplus cash to incur expenditure on developing...
See it on the paper → - 9706/42 · October/November 2025 · Q1e[7]
Advise the directors which option they should choose. Justify your answer.
See it on the paper → - 9706/43 · October/November 2025 · Q2c[7]
Calculate, to two decimal places, the unit selling price for each product using ABC. Workings:
See it on the paper → - 9706/43 · October/November 2025 · Q2d[3]
Explain the difference in the unit selling price for each product as calculated in (a) and (c).
See it on the paper → - 9706/43 · October/November 2025 · Q2e[7]
Advise the directors whether or not they should use ABC in the coming year. Justify your answer.
See it on the paper → - 9706/21 · May/June 2025 · Q4a(i)[1]
cost centre
See it on the paper → - 9706/21 · May/June 2025 · Q4a(ii)[1]
fixed cost
See it on the paper → - 9706/23 · May/June 2025 · Q4a(i)[1]
cost centre
See it on the paper →
What examiners said
Many candidates identified and discussed a more appropriate method of apportionment than a per unit basis. Responses to the use of a fixed mark-up for setting selling prices were generally not good although some did consider the competition in the market.
— Examiner report, February/March 2025, 9706/42 Q1(a) (Cambridge)
Many candidates identified and discussed a more appropriate method of apportionment than a per unit basis. Responses to the use of a fixed mark-up for setting selling prices were generally not good although some did consider the competition in the market.
— Examiner report, February/March 2025, 9706/42 Q1(a) (Cambridge)
A high number of candidates calculated the required total annual cost correctly, and there were no common errors.
— Examiner report, February/March 2025, 9706/42 Q1(b) (Cambridge)
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