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CIMAPRA17-BA2-1 Exam - Topic 1 Question 102 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam

Question #: 102
Topic #: 1

[All CIMAPRA17-BA2-1 Questions]

Overhead allocation is best described as:

AThe identification of costs specifically attributable to a particular cost centre

BThe process of sharing costs amongst two or more cost centers

CThe charging of overheads to cost units produced

DThe identification of overhead cost variances

Show Suggested Answer

Suggested Answer: A

by Louann at Nov 20, 2025, 05:41 AM

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Kiley

3 months ago

I feel C is practical. It reflects real production costs.

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Irma

3 months ago

B covers the essence of overhead allocation well.

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Yun

3 months ago

D seems off-topic. We need to focus on allocation, not variances.

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Bettyann

3 months ago

A is misleading. Costs can’t always be directly attributed.

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Johana

3 months ago

I lean towards C. Charging overheads is crucial for accuracy.

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Nan

3 months ago

I think B is the best choice. Sharing costs makes sense.

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Alba

4 months ago

I'm with you, B seems the most accurate!

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Terrilyn

4 months ago

Wait, isn't overhead allocation more complex than just one of these options?

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Kristeen

4 months ago

A is too specific, overheads are broader than that.

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Dorsey

5 months ago

I think it's C, charging overheads makes sense.

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Helaine

5 months ago

Definitely B, it's all about sharing costs!

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My

5 months ago

Haha, I bet the exam writers are trying to trick us with these options!

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Lonna

5 months ago

Definitely going with B. That's the textbook definition of overhead allocation.

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Maybelle

5 months ago

I think C is the best answer here.

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Magdalene

5 months ago

I feel like I saw something about overhead variances in my notes, but I don't think that's what overhead allocation is really about, so I would skip D.

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Ciara

6 months ago

I'm a bit confused; I thought overhead allocation was more about identifying costs for specific centers, which sounds like option A.

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Gladys

6 months ago

I remember practicing a question similar to this, and I think option C makes sense because it talks about charging overheads to units produced.

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Myra

6 months ago

I think overhead allocation is about sharing costs, so I might lean towards option B, but I'm not entirely sure.

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Doretha

6 months ago

Option B seems the most accurate to me.

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Keshia

6 months ago

Ah, overhead allocation. I remember we spent a lot of time on this in the last unit. I think the best description is B, the process of sharing costs amongst two or more cost centers. Let me double-check, but I'm confident that's the right answer.

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Nina

6 months ago

Okay, overhead allocation - I remember this from class. I'm pretty sure the correct answer is B, the process of sharing costs amongst two or more cost centers. I feel good about that one.

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Ricki

7 months ago

Overhead allocation, that's the process of assigning indirect costs to different parts of the business, right? I'm pretty sure the answer is B, but I'll re-read the question just to be safe.

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Janae

7 months ago

Option D is the one that makes the most sense.

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Bronwyn

7 months ago

Hmm, this one seems a bit tricky. I'm not totally confident, but I'm leaning towards B since it talks about sharing costs across multiple cost centers. I'll review my notes on overhead allocation just to be sure.

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Lorrine

7 months ago

I think this is asking about how overhead costs are distributed across different parts of the business. I'm pretty sure the answer is B, but I'll double-check the definitions to make sure.

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Geoffrey

2 months ago

Good call! I’ll check the definitions too.

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Reiko

2 months ago

Overhead allocation is tricky, but B is solid.

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Vanna

2 months ago

I thought it was C at first, but B fits better.

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Tommy

2 months ago

Definitely B! It makes the most sense.

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Fannie

2 months ago

I agree, it sounds like sharing costs.

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