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CMA Foundation · Fundamentals of Business Laws and Business Communication · Use of Graphics and References for Business Communication

A report uses a chart for the board in which the cost of raw material, labour and overheads must be compared across four plants, and also the total per plant. Which choice best serves both purposes in one graphic?

A stacked bar chart with one bar per plant, segmented by cost type and with a legend, serves both purposes. The total bar height shows each plant's total cost, while segments allow comparison of components. A pie of twelve values or a connecting line would be confusing or misleading.

  1. AA single pie chart of all twelve values
  2. BA stacked bar chart with one bar per plant and segments for each cost, with a legendCorrect
  3. CA line chart joining the four plants in sequence
  4. DA table-less text paragraph

Explanation

A stacked bar gives one bar per plant, so the bar's total height shows total cost while the coloured segments show each component, with a legend identifying them. A single pie of twelve values mixes plants and costs and is hard to read. A line joining plants wrongly implies a time sequence.

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