Thursday, 31 December 2015

Cima C01 Exam Question No 36

Question No 36:

W Ltd makes leather purses. It has drawn up the following budget for its next financial period:

Selling price per unit $11.60
Variable production cost per unit $3.40
Sales commission 5% of selling price
Fixed production costs $430,500
Fixed selling and administration costs $198,150
Sales 90,000 units

The margin of safety represents

A.
5.6% of budgeted sales
B.
8.3% of budgeted sales
C.
11.6% of budgeted sales
D.
14.8% of budgeted sales

Answer: B

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