Mark Scheme: Extra Assessment Material For First Teaching September 2017
Mark Scheme: Extra Assessment Material For First Teaching September 2017
Mark Scheme: Extra Assessment Material For First Teaching September 2017
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Summer 2018
Publications Code 4AC1_02_1706_MS
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General Marking Guidance
$ $
Revenue 1 787 500
(1)
Cost of sales
Opening inventory 125 000
Production cost 796 650 (1of)
Closing inventory (235 000)
(686 650)
(1of)
Gross profit 1 100 850
(1of)
Expenses
Carriage outwards 27 500 (1)
Depreciation charge 2 187 (1)
Office general 219 450 (1)
expenses
Insurance 5 200 (1of)
Rent and rates 19 000 (1of)
(273 337)
Profit for the year 827 513
(1of)