Free CIMA CIMAPRA17-BA2-1 Exam Actual Questions

The questions for CIMAPRA17-BA2-1 were last updated On Mar 26, 2025

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Question No. 1

The company Andrew works for currently uses traditional absorption costing. He needs to convince his manager that the company should be using activity based costing instead.

Andrew has compiled this list of advantages:

(1)ABC will allow us to make better pricing decisions

(2)ABC will give us tighter control over costs as we will be able to pinpoint inefficiencies

(3)ABC will help improve our product mix by highlighting the best combination of materials

(4)ABC is suitable for our business as we only produce one product

Which statement or statements are INCORRECT?

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Correct Answer: A

Question No. 2

Eton Ltd. operates a manufacturing process that produces product A

. Information for this process last month is as follows:

(a) Opening work in progress - 2,500 kg valued at 2,000 for direct material and 1,500 for labour and overheads.

(b) Materials input - 25,000 kg at 2.10 per kg.

(c) Labour - 10,000

(d) Overheads - 5,000

(e) Output during the month - 20,000 kg.

(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.

(g) Normal loss for the month was 3% of input and all losses have a scrap value of 1 per kg.

What was the average cost per kg of finished output during the month?

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Correct Answer: C

Question No. 3

A manufacturing company uses an absorption based costing system. At the start of the period they planned to make 30,000 units at a selling price of 900 per unit

Fixed overheads were expected to be 900,000. The variable cost per unit is 300.

At the end of the period actual overheads were 858,000, and 33,000 units were produced, of which 32,000 were sold.

Which of the following statements are TRUE? Select ALL that apply.

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Correct Answer: A, D, E, G

Question No. 4

Which ONE of the following would be classified as an internal environmental cost?

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Correct Answer: C

Question No. 5

A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.

Which TWO of the following will NOT help with this reconciliation? (Choose two.)

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Correct Answer: A, E