Mark Scheme (Results) Summer 2022 Pearson Edexcel International GCSE In Accounting (4AC1) Paper 02R Financial statements
Question number Answer Mark 1(a)(i) Award marks as indicated. Dina Manufacturing account for the year ended 31 March 2022 $ $ Opening inventory - raw materials 9 640 Purchases 98 400 (1) Closing inventory - raw materials (10 400) (1fb) Cost of raw materials consumed 97 640 (1of) Direct wages 38 400 (1) Royalties 1 780 (1) Prime cost 137 820 (1of) Factory overheads Depreciation charge - plant and machinery 17 200 (1) Indirect wages 27 000 (1) Insurance 3 200 (1) Electricity 7 800 (1) Factory rent 12 000 (1) 67 200 205 020 Opening inventory - work in progress 4 200 Closing inventory - work in progress (4 430) (230) (1) Production cost 204 790 (1of) (13
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mark scheme results summer 2022 pearson edexcel international gcse in accounting 4ac1 paper 02r financial statements