ACCA Applied Knowledge · Management Accounting · Summarising and analysing data
A company records the following sales (units) by region: North 120, South 180, East 60, West 140. In a pie chart of this data, what angle, in degrees, will the South sector have?
The South sector angle is 129.6 degrees. Total sales are 500 units, South has 180 units, which is 36% of the total, and 36% of 360 degrees equals 129.6 degrees.
- A129.6Correct
- B108.0
- C90.0
- D154.8
Explanation
Total = 120+180+60+140 = 500. South share = 180/500 = 36%. Angle = 0.36 x 360 = 129.6 degrees. The 108 option is North-West style error of using 30%; 90 uses 25%; 154.8 uses 43%, none of which match South's share.
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