What this practice covers
These questions are drawn from past CIE 9706 Accounting papers and filtered to unit, job and batch costing. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on unit, job and batch costing, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Adding administration overheads before calculating production cost.
- Confusing margin with mark-up when pricing.
- Dividing the batch cost by the units started rather than the good units produced.
- Absorbing overheads on hours when the question gives a machine-hour basis, or the reverse.
- Using job costing where the output is identical, or unit costing where every order differs.
- Forgetting direct expenses, which are easy to miss because most jobs have none.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Unit, job and batch costing revision notes.