CIMA Exam CIMAPRA17-BA2-1 Topic 1 Question 48 Discussion

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

Question #: 48
Topic #: 1

A service company provides accountancy training courses. Which THREE of the following would be classified as variable costs of the company?

AHire of conference rooms

BOffice rental

CLecturers' fees (Lecturers are paid a flat rate per day)

DAdvertising (The company runs specific adverts for each course)

EDepreciation of office machinery

FCourse manager's salary

Show Suggested Answer

Suggested Answer: B

by Denise at Feb 08, 2023, 09:04 AM

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Letha

7 days ago

This is a tricky one, but I'm going with C, D, and F. The lecturers' fees and advertising costs make sense as variable costs, and the course manager's salary is a fixed cost. Easy peasy, lemon squeezy!

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Carin

17 days ago

Haha, I bet the exam writer is trying to trick us with this one. But I'm pretty confident the answer is C, D, and F. Gotta love those variable costs!

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Sunny

4 days ago

I think you're right, C, D, and F are definitely variable costs.

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1 months ago

I think A, D, and F are variable costs because they change with the number of courses offered.

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