Approaches to costing: full, contribution: past paper questions
Real questions on approaches to costing: full, contribution
The newest 20 of 59 written questions. Open one to see it on the real paper.
- 9609/11 · May/June 2026 · Q2a[2]
Define the term ‘fixed cost’.
See it on the paper → - 9609/11 · May/June 2026 · Q2b[3]
Explain one way that a business may reduce its variable costs.
See it on the paper → - 9609/22 · May/June 2026 · Q2b(i)[3]
Refer to Table 2.1. Calculate Zorba’s capital expenditure when he set up ZF.
See it on the paper → - 9609/23 · May/June 2026 · Q2c[8]
Analyse two limitations to LC of using a full costing approach.
See it on the paper → - 9609/22 · February/March 2026 · Q2a(ii)[3]
Explain the term ‘inventory’. (ii)
See it on the paper → - 9609/22 · May/June 2025 · Q1b(ii)[3]
Explain one reason why TT needs accurate cost information.
See it on the paper → - 9609/22 · May/June 2025 · Q2b(ii)[3]
Explain one disadvantage to Kaia of using a commission payment method. (ii)
See it on the paper → - 9609/32 · May/June 2025 · Q3a[2]
Using the data in Table 1.1, calculate the labour productivity for 2024.
See it on the paper → - 9609/32 · May/June 2025 · Q3b[2]
Using the data in Table 1.1, calculate the labour turnover of production employees in 2024.
See it on the paper → - 9609/32 · February/March 2025 · Q3a[2]
Refer to lines 9–11. Calculate, for 2024, IPA’s market share.
See it on the paper → - 9609/32 · February/March 2025 · Q3b[2]
Refer to lines 9–10. Calculate, for 2025, the expected percentage market growth.
See it on the paper → - 9609/12 · October/November 2024 · Q2a[2]
Define the term full costing.
See it on the paper → - 9609/12 · October/November 2024 · Q2b[3]
Explain one limitation of contribution costing.
See it on the paper → - 9609/23 · October/November 2024 · Q1b(i)[3]
Refer to Table 1.1. Calculate the total cost for the 25-year period of using hire purchase if Brenda chooses to use flow production.
See it on the paper → - 9609/23 · October/November 2024 · Q1b(ii)[3]
Explain one advantage for BB of using hire purchase as a source of finance.
See it on the paper → - 9609/31 · October/November 2024 · Q3a[2]
Refer to Table 1.1. Calculate the acid test ratio.
See it on the paper → - 9609/31 · October/November 2024 · Q3b[2]
Refer to Table 1.1. Calculate the trade receivables turnover (days).
See it on the paper → - 9609/31 · October/November 2024 · Q3c[12]
Evaluate methods TC could use to improve liquidity.
See it on the paper → - 9609/33 · October/November 2024 · Q4a[4]
Refer to Table 1.1. Calculate the change in the dividend yield between 2022 and 2023.
See it on the paper → - 9609/12 · May/June 2024 · Q5a[8]
Analyse two limitations to a business of using contribution costing.
See it on the paper →
What examiners said
Most candidates correctly calculated IPA’s market share as 0.87 per cent. A few answers missed the percentage sign or incorrectly rounded their answer and were therefore only awarded one mark. Some candidates could not identify the relevant data required to make the correct calculation. For example, some used the data for market sales in 2025 rather than 2024. Candidates should be advised to state...
— Examiner report, February/March 2025, 9609/32 Q3(a) (Cambridge)
Most candidates were able to calculate the percentage market growth but a few calculated IPA’s increase in sales rather than the increase in the size of the market.
— Examiner report, February/March 2025, 9609/32 Q3(b) (Cambridge)
A significant number of candidates did not answer this question. Some candidates correctly identified the equation for the rate of inventory turnover and were therefore awarded at least one mark. Candidates who showed full working were often able to gain an own figure rule mark for their answer. A few candidates included the incorrect unit for inventory turnover for example providing a final answe...
— Examiner report, October/November 2023, 9609/32 Q3(b) (Cambridge)
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