CIMAPRA17-BA2-1 Exam - Topic 1 Question 13 Discussion

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

Question #: 13
Topic #: 1

Assume that a unit of output is the cost object. Which of the following statements is valid?

ARoyalties paid on per unit basis are an example of an indirect expense.

BMaterials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

CThe salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.

DRent paid for a factory in which several different products are produced is an example of an indirect expense.

Show Suggested Answer

Suggested Answer: C

https://www.acowtancy.com/textbook/acca-ma/a3-cost-classification/cost-objects-cost-units-and-cost-centres-/notes

by Joanna at May 04, 2022, 08:43 AM

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Quentin

7 months ago

B is tricky, but I think it’s direct if it’s for specific products.

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Dudley

7 months ago

I thought supervisors' salaries were considered indirect costs?

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Emogene

7 months ago

Wait, how can materials for maintenance be direct? Seems off.

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Maurine

8 months ago

Totally agree with D, that's indirect for sure!

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Gaynell

8 months ago

A is definitely an indirect expense.

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Armanda

8 months ago

Hmm, I'm a bit confused by the conditional statements in these code segments. I'll need to walk through the logic step-by-step to understand what's happening.

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Reyes

8 months ago

I'm a bit confused by the wording of the question. Are we looking for an alternative to assigning NULL values, or an alternative to overwriting NULL values?

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