A Level Accounting (9706)•9706/11/O/N/22

Explanation
Insufficient information to determine current number of supervisors Steps:
- Current production requires 110 units × 4 hours/unit = 440 labor hours.
- Labor hours per operator = 36, so operators needed = 440 ÷ 36 ≈ 12.22 (at least 13 for integer operators).
- Supervisors needed = ceil(12.22 ÷ 10) = 2 minimum.
- Exact number of supervisors not given; could be 2 or more, so maximum production without extra supervisor (2×10×36÷4=180 or higher) cannot be calculated precisely.
Why B is correct:
- Problem lacks details on current supervisors, making all options indeterminate.
Why the others are wrong:
- A: Irrelevant small number; no basis in calculations.
- C: Approximates spare capacity (e.g., ~70–75 additional units with 2 supervisors) but assumes unstated details.
- D: Matches 10 operators' output (90 units) but ignores current 110-unit production requiring >10 operators.
Not enough information. Final answer: Not enough information.
Topic: Costs and cost behaviour
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