Data Interpretation

Detailed Solution

113.

114.

115. Tip: Notice the top of the table tells us we are looking at “Total costs by year”.
This enables us to answer the question. If we were not told the costs given are the whole picture (i.e. Total costs) we would be right to say “cannot say” since we would not know if there are other costs we don’t know about. Watch out for this in other questions.
Step 1 – calculate total costs
234 + 117 + 12,505 + 12 + 459 = 13,327
Step 2 - calculate Property depreciation as a % of total costs
117 / 13,327 = 0.878%
Thus the correct answer is (D) 0.9%

116.

117. To increase by an eighth (12.5%) we simply multiply by 1.125. So we can say (previous year’s Inventory costs) x 1.125 = £11,410. Rearranging we have previous year’s inventory costs = (£11,410 ÷ 1.125) = £10,142,222
Thus the correct answer is (B), £10.14 million

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