ACCA Applied Knowledge · Management Accounting · Presenting information
Monthly sales of a company over four months were $40,000, $44,000, $48,000 and $52,000. A report presents these in a component bar chart where each bar is divided into sales of Product X and Product Y. In the third month Product X made up 62.5% of sales. What value of Product Y sales should the third bar show?
Product Y sales in the third month are $18,000. Total sales were $48,000, and Product X at 62.5% equals $30,000, so Product Y is the balance of $18,000. The figure of $30,000 is Product X, not Y.
- A$18,000Correct
- B$30,000
- C$20,000
- D$28,800
Explanation
Month three sales are $48,000. Product X is 62.5% × 48,000 = $30,000. Product Y is the remainder: 48,000 − 30,000 = $18,000. Option $30,000 is the Product X value, a misreading of which segment was asked for.
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