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CIMAPRA17-BA2-1 Exam - Topic 1 Question 49 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam
Question #: 49
Topic #: 1
[All CIMAPRA17-BA2-1 Questions]

Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.

The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

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Suggested Answer: C

by Haydee at Feb 24, 2023, 03:37 PM

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Noah
4 months ago
6,406? Really? That seems way off from what I expected!
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Olga
4 months ago
I'm leaning towards 6,406 adverse. Seems more accurate.
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Vi
4 months ago
Wait, how can it be favourable if the actual hours are higher?
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Carylon
4 months ago
I think it's definitely 6,250 favourable!
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Cherry
4 months ago
The direct labour efficiency variance is calculated based on actual vs. standard hours.
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Lenita
5 months ago
I think I calculated something similar in our last mock exam. I’ll need to double-check my figures to be sure.
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Tammara
5 months ago
I feel like I might confuse the favourable and adverse outcomes. Did we discuss how to interpret those correctly?
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Eileen
5 months ago
This question looks familiar! I think the variance is based on the difference between actual hours worked and standard hours allowed.
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Yvette
5 months ago
I remember we practiced calculating direct labour efficiency variances, but I'm not sure if I got the formula right.
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Leigha
5 months ago
A character literal with zero characters having the BOOLEAN value NULL? That seems a bit strange. I'll skip that one and focus on the more straightforward options.
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Benedict
5 months ago
I have a vague recollection of something related to covering medical costs but not lost wages. I'm torn between that and the total disability idea.
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Shakira
5 months ago
Okay, let's think this through step-by-step. I need to figure out how to pass the 'name' parameter to the Apex method and then how to handle the response in the component. I think one of these options has the right solution.
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Ramonita
9 months ago
Ah, the joys of standard costing and variance analysis. It's like a sudoku puzzle, but with numbers that can make your head spin! Time to put on my thinking cap and get this right.
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Leatha
8 months ago
I'm not sure, but I think it might be B) 6,250 adverse.
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Callie
8 months ago
Hmm, I'm leaning towards D) 6,406 adverse.
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Frank
8 months ago
No, I believe it's A) 6,250 favourable.
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Glenna
8 months ago
I think the answer is C) 6,406 favourable.
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Hui
9 months ago
This is a tricky one! I wonder if the exam writer is trying to catch us out with the rounding to the nearest whole number. I better work this through step-by-step to make sure I get the right answer.
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Dortha
8 months ago
Yes, that makes sense. The direct labour efficiency variance is calculated by multiplying the standard rate by the difference between actual hours worked and standard hours allowed.
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Stephane
9 months ago
I think it's A) 6,250 favourable because the actual hours worked were less than the standard hours allowed.
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Tu
9 months ago
A) 6,250 favourable
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Tanesha
10 months ago
Okay, let's see... The standard direct labor hours are 62,500, and the actual direct labor hours are 56,094. That's a difference of 6,406 hours. Now, which way is the variance favorable or adverse? I better double-check my work!
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Blythe
10 months ago
Hmm, this seems like a straightforward variance calculation. I'll need to compare the standard and actual direct labor hours to determine the efficiency variance.
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Ernestine
9 months ago
C) 6,406 favourable
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Danilo
9 months ago
Let's calculate the direct labor efficiency variance using the standard and actual hours.
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Laine
9 months ago
A) 6,250 favourable
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Lynna
11 months ago
I'm not sure, but I think it might be C) 6,406 favourable.
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Lizette
11 months ago
I agree with Huey, the direct labour efficiency variance seems to be favourable.
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Huey
11 months ago
I think the answer is A) 6,250 favourable.
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