Cost information: past paper questions
Real questions on cost information
The newest 20 of 46 written questions. Open one to see it on the real paper.
- 9609/21 · May/June 2026 · Q1b(i)[3]
Refer to Table 1.1 and other information. Calculate the price of one bottle of Sugar‑free cola. (b) (i)
See it on the paper → - 9609/22 · May/June 2026 · Q2a(i)[1]
Identify one type of inventory for a business.
See it on the paper → - 9609/13 · October/November 2025 · Q6a[8]
Analyse two uses of cost information for a business.
See it on the paper → - 9609/21 · October/November 2025 · Q1b(i)[3]
Refer to Table 1.1. Calculate the change in profit from 2023 to 2024. (b) (i)
See it on the paper → - 9609/12 · May/June 2025 · Q4[5]
Analyse one reason why a business may use cost-based pricing. Section B Answer one question only. EITHER
See it on the paper → - 9609/32 · May/June 2025 · Q4a[4]
Using the data in Table 1.2, calculate the dividend cover for 2024.
See it on the paper → - 9609/32 · May/June 2025 · Q4b[12]
Evaluate whether PAIR should increase dividends to shareholders in 2025.
See it on the paper → - 9609/33 · May/June 2025 · Q3a[2]
Using the data in Table 1.2, calculate the operating profit margin for WCP in 2025.
See it on the paper → - 9609/12 · February/March 2025 · Q3a[2]
Define the term indirect costs.
See it on the paper → - 9609/32 · October/November 2024 · Q4a[4]
Refer to Table 1.2. Calculate for 2023–24, the operating profit margin.
See it on the paper → - 9609/12 · February/March 2024 · Q3a[2]
Define the term trade receivables.
See it on the paper → - 9609/32 · February/March 2024 · Q3a[1]
Refer to Table 1.1. For 2024, calculate the price earnings ratio.
See it on the paper → - 9609/32 · February/March 2024 · Q3b[3]
Refer to Table 1.1. For 2024, calculate the return on capital employed.
See it on the paper → - 9609/32 · February/March 2024 · Q3c[12]
Evaluate the usefulness of the data in Table 1.1 to potential shareholders when considering whether to buy shares in CD.
See it on the paper → - 9609/22 · October/November 2023 · Q1b(i)[3]
Refer to Table 1.1. Calculate the change in GT’s total costs between 2020 and 2022.
See it on the paper → - 9609/23 · October/November 2023 · Q1a(ii)[3]
Explain the term variable costs.
See it on the paper → - 9609/31 · May/June 2023 · Q3a[2]
Using the data in Table 1.1, calculate the seasonal variation for 2022 Q2 (X).
See it on the paper → - 9609/31 · May/June 2023 · Q4a[4]
Calculate the forecast return on capital employed (ROCE) for the year ending 31 May 2024.
See it on the paper → - 9609/31 · May/June 2023 · Q4b[12]
Evaluate whether the financial information is sufficient for WP to decide if it should produce the new outdoor product range.
See it on the paper → - 9609/22 · October/November 2022 · Q1b(i)[3]
Refer to Table 1.1. Calculate FF’s profit margin for the app in 2020.
See it on the paper →
What examiners said
A definition of indirect costs was challenging to a significant minority of candidates. While many were able to give an example of an indirect cost such as rent they were unable to define the term as costs that cannot be linked to a unit of production or allocated to a business cost centre.
— Examiner report, February/March 2025, 9609/12 Q3(a) (Cambridge)
This calculation question required candidates to be able to do a simple calculation of total costs for both 2020 and 2022, and to then calculate the change in these figures. Most candidates were able to identify the relevant figures and calculate the total costs. Some candidates also calculated the total costs for 2021, which was irrelevant to answer the question. Where candidates made a mistake...
— Examiner report, October/November 2023, 9609/22 Q1(b)(i) (Cambridge)
Variable costs must be defined as being linked to output – without the definition, the app marks for examples cannot be awarded.
— Examiner report, October/November 2023, 9609/23 Q1(a)(ii) (Cambridge)
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