ACCA Applied Knowledge · Management Accounting · Spreadsheets
A spreadsheet shows quarterly sales for Norwood Co in units: Q1 400, Q2 500, Q3 600 and Q4 500. The manager wants a component bar chart in which each bar represents a quarter and is divided into two products, A and B. In Q1 product A sold 250 units. What is the length of the product B segment in the Q1 bar, in units?
The product B segment is 150 units. In a component bar chart the whole bar represents total Q1 sales of 400 units, and product A takes 250 of them, so B is the remainder, 400 minus 250, which equals 150 units.
- A150Correct
- B250
- C400
- D650
Explanation
Total Q1 sales are 400 units and product A accounts for 250, so product B is 400 - 250 = 150 units. Using 250 ignores the subtraction, 400 is the whole bar, and 650 wrongly adds A to the total.
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