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A Level Accounting (9706)•9706/11/M/J/24
Question 22 from 9706/11/M/J/24

Explanation

Optimal staffing for 95 dresses Steps:

  • Require 95 machinists to produce 95 dresses at 1 per day.
  • Supervisors needed: ceil(95/10) = 10 to cover all machinists.
  • Machinist cost: 95 × 30=30 = 30=2850.
  • Supervisor cost: 10 × 40=40 = 40=400.
  • Total cost: 2850+2850 + 2850+400 = $3250.

Why D is correct:

  • Matches exact calculation using ceiling function for supervisors to ensure full coverage per capacity limit.

Why the others are wrong:

  • A: Ignores supervisor costs entirely.
  • B: Uses 9 supervisors ($360), understaffing as they cover only 90 machinists.
  • C: Likely miscounts by reducing machinists or supervisors by 1, yielding $20 less.

Final answer: D

Topic: Traditional costing methods

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