ACCA Applied Knowledge · Management Accounting · Presenting information
A pie chart is to be drawn for Kestrel Co's overhead costs totalling $240,000: rent $60,000, power $90,000, administration $50,000 and other $40,000. What angle in degrees should the power sector have?
The power sector should be 135 degrees. Power is $90,000 out of $240,000, which is 37.5%, and 37.5% of 360 degrees equals 135. The 90 degree option corresponds to rent, which is 25% of total overheads.
- A135Correct
- B90
- C150
- D120
Explanation
Power is 90,000/240,000 = 37.5% of the total. 37.5% x 360 degrees = 135 degrees. Using 90 degrees would be the rent angle (25%), 150 would be administration's share miscalculated, and 120 would assume one third.
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