ACCA Applied Knowledge · Management Accounting · Spreadsheets
A management accountant wants to show how total monthly production cost of 100% is divided between direct materials, direct labour and overheads in a single month. Which chart type is most suitable?
A pie chart is most suitable because it shows how a total is divided into component parts at one point in time. Line graphs show trends over time, scatter diagrams show relationships between variables, and histograms show frequency distributions, so they do not fit this purpose.
- APie chartCorrect
- BLine graph
- CScatter diagram
- DHistogram
Explanation
A pie chart shows the proportion each component contributes to a whole at one point in time. A line graph is better for trends over time, and a scatter diagram shows the relationship between two variables. A histogram shows frequency distributions of continuous data.
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