Please write clearly in block capitals.
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING
Paper 2 Accounting for analysis and decision-making
Monday 1 June 2026 Morning Time allowed: 3 hours
Materials For Examiner’s Use
For this paper you must have:
Section Mark
• a calculator.
A
Instructions B
• Use black ink or black ball-point pen. C
• Fill in the boxes at the top of this page.
• Answer all questions. TOTAL
• You must answer the questions in the spaces provided. Do not write
outside the box around each page or on blank pages.
• If you need extra space for your answer(s), use the lined pages at
the end of this book. Write the question number against your answer(s).
• Do all rough work in this answer book. Cross through any work you
do not want to be marked.
Information
• The marks for each question are shown in brackets.
• The maximum mark for this paper is 120.
*JUN267127201*
IB/M/Jun26/G4006/V9 7127/2
, 2
Do not write
outside the
Section A box
Answer all questions in this section.
For multiple-choice questions only one answer per question is allowed.
For each question completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If you want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
0 1 A business manufactures two products. Product J requires 10 machine setups and
Product K requires 8 machine setups. The total setup costs are £17 100.
What is the setup cost of each product?
[1 mark]
Product J Product K
A £7 600 £9 500
B £8 550 £8 550
C £9 500 £7 600
D £17 100 £17 100
*02*
IB/M/Jun26/7127/2
, 3
Do not write
outside the
0 2 A business pays each employee a basic weekly rate of £200 plus an additional 30p box
for each unit produced.
Which of the following shows how the total labour cost is presented on a graph?
[1 mark]
A
B
C
D
Turn over ►
*03*
IB/M/Jun26/7127/2
, 4
Do not write
outside the
0 3 Product X has a direct cost of £4.70. The business rents warehouse space to store box
Product X. This costs £3 000 per month for every 1 000 sq metres rented.
Each 1 000 sq metres stores 1 500 units of Product X.
What is the total monthly cost of producing and storing 4 800 units of Product X?
[1 mark]
A £31 560
B £34 560
C £36 960
D £37 560
0 4 A business manufactures a product in three sizes: small, medium and large.
The following information has been provided.
Small Medium Large
Contribution per unit £15 £18 £21
Material per unit 3 kg 4 kg 5kg
The amount of material is limited.
Which order should the product be manufactured in to maximise profit?
[1 mark]
First Second Third
A Large Medium Small
B Large Small Medium
C Small Large Medium
D Small Medium Large
*04*
IB/M/Jun26/7127/2
Centre number Candidate number
Surname
Forename(s)
Candidate signature
I declare this is my own work.
A-level
ACCOUNTING
Paper 2 Accounting for analysis and decision-making
Monday 1 June 2026 Morning Time allowed: 3 hours
Materials For Examiner’s Use
For this paper you must have:
Section Mark
• a calculator.
A
Instructions B
• Use black ink or black ball-point pen. C
• Fill in the boxes at the top of this page.
• Answer all questions. TOTAL
• You must answer the questions in the spaces provided. Do not write
outside the box around each page or on blank pages.
• If you need extra space for your answer(s), use the lined pages at
the end of this book. Write the question number against your answer(s).
• Do all rough work in this answer book. Cross through any work you
do not want to be marked.
Information
• The marks for each question are shown in brackets.
• The maximum mark for this paper is 120.
*JUN267127201*
IB/M/Jun26/G4006/V9 7127/2
, 2
Do not write
outside the
Section A box
Answer all questions in this section.
For multiple-choice questions only one answer per question is allowed.
For each question completely fill in the circle alongside the appropriate answer.
CORRECT METHOD WRONG METHODS
If you want to change your answer you must cross out your original answer as shown.
If you wish to return to an answer previously crossed out, ring the answer you now wish to
select as shown.
0 1 A business manufactures two products. Product J requires 10 machine setups and
Product K requires 8 machine setups. The total setup costs are £17 100.
What is the setup cost of each product?
[1 mark]
Product J Product K
A £7 600 £9 500
B £8 550 £8 550
C £9 500 £7 600
D £17 100 £17 100
*02*
IB/M/Jun26/7127/2
, 3
Do not write
outside the
0 2 A business pays each employee a basic weekly rate of £200 plus an additional 30p box
for each unit produced.
Which of the following shows how the total labour cost is presented on a graph?
[1 mark]
A
B
C
D
Turn over ►
*03*
IB/M/Jun26/7127/2
, 4
Do not write
outside the
0 3 Product X has a direct cost of £4.70. The business rents warehouse space to store box
Product X. This costs £3 000 per month for every 1 000 sq metres rented.
Each 1 000 sq metres stores 1 500 units of Product X.
What is the total monthly cost of producing and storing 4 800 units of Product X?
[1 mark]
A £31 560
B £34 560
C £36 960
D £37 560
0 4 A business manufactures a product in three sizes: small, medium and large.
The following information has been provided.
Small Medium Large
Contribution per unit £15 £18 £21
Material per unit 3 kg 4 kg 5kg
The amount of material is limited.
Which order should the product be manufactured in to maximise profit?
[1 mark]
First Second Third
A Large Medium Small
B Large Small Medium
C Small Large Medium
D Small Medium Large
*04*
IB/M/Jun26/7127/2
