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CIMAPRA17-BA2-1 Exam - Topic 1 Question 60 Discussion

The variable overhead expenditure variance is:
C) The actual hours worked multiplied by the variable absorption rate
A) The over or under absorbed variable overhead
B) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
D) The difference between the variable overheads incurred and the flexed budget allowance for variable overheads

CIMAPRA17-BA2-1 Exam - Topic 1 Question 60 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam
Question #: 60
Topic #: 1
[All CIMAPRA17-BA2-1 Questions]

The variable overhead expenditure variance is:

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Suggested Answer: C

by Nieves at Nov 23, 2023, 11:03 PM

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Junita
8 months ago
D is the right one, no doubt!
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Ciara
8 months ago
I always get confused between B and D.
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Margart
8 months ago
Wait, isn't it more complicated than just that?
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Felicitas
8 months ago
I think it's option D too! Makes the most sense.
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Raina
9 months ago
It's definitely about the difference in incurred variable overheads.
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Chu
9 months ago
I recall something about the absorption rate, but I can't remember if that applies here. I might lean towards C, but it feels a bit off.
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Isadora
9 months ago
I practiced a similar question, and I feel like the variance is about the actual costs versus what we expected. D seems like a good option, but I'm not completely confident.
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Rhea
9 months ago
I'm not entirely sure, but I remember something about the difference between actual and budgeted costs being important. Could it be B?
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Holley
9 months ago
I think the variable overhead expenditure variance relates to how much we actually spent compared to what we budgeted, so maybe it's D?
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Marget
9 months ago
I think I know this one. The variable overhead expenditure variance is the difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate. It's about comparing actual to standard usage of variable overhead.
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Gearldine
9 months ago
Wait, is this asking about over or under absorbed variable overhead, or the difference between actual and standard hours? I'm a bit confused on which variance this is specifically referring to. I'll have to review my notes to make sure I understand the concept.
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Sharan
9 months ago
Okay, I've got this. The variable overhead expenditure variance is the difference between the actual variable overheads incurred and the flexed budget allowance for variable overheads. I just need to make sure I plug in the right numbers.
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Gregoria
9 months ago
Hmm, I'm a little unsure about this one. I know it has something to do with the difference between actual and standard variable overhead, but I can't quite recall the exact calculation. I'll have to think this through carefully.
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Nickole
9 months ago
This looks like a standard variable overhead expenditure variance question. I think I can handle this - I'll just need to remember the formula and apply it to the information provided.
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Jospeh
10 months ago
This looks like a straightforward question about the Project Browser in Revit. I'm pretty confident I know the answer.
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Shenika
10 months ago
Okay, I've read through the question a few times now. I think the answer is B - the data must show a need for behavior change before the decision is made to implement a plan.
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Brice
10 months ago
I've got this! The Form Recognizer service is perfect for extracting specific information like invoice numbers and identifying retailers from receipts. I'm confident that options A and D are the right choices.
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Georgeanna
1 year ago
Haha, this question is making my head spin! I'm just going to guess and pick A. The variable overhead expenditure variance is the over or under absorbed variable overhead.
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Timothy
1 year ago
Well, I guess we'll have to wait and see which one is correct. Good luck to us!
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Anisha
1 year ago
I agree with you, it's definitely D. The variable overhead expenditure variance is the difference between the variable overheads incurred and the flexed budget allowance for variable overheads.
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Billye
1 year ago
I'm not sure, but I believe it's B. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Telma
1 year ago
Interesting! I never thought of it that way. I'm sticking with C. The actual hours worked multiplied by the variable absorption rate.
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Charlesetta
1 year ago
I think it's actually D. The variable overhead expenditure variance is the difference between the variable overheads incurred and the flexed budget allowance for variable overheads.
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Gregoria
1 year ago
Hmm, I see your point. But I believe it's B. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Jean
1 year ago
I think it's actually D. The variable overhead expenditure variance is the difference between the variable overheads incurred and the flexed budget allowance for variable overheads.
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Patti
1 year ago
This question is a bit tricky, but I'm going with C. The variable overhead expenditure variance is the actual hours worked multiplied by the variable absorption rate.
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Zona
1 year ago
I'm torn between B and D, but I think B is the better choice. The variable overhead expenditure variance is the difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Myong
1 year ago
User2: I agree, that sounds like the correct definition. Option B seems to be the best choice.
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Jenelle
1 year ago
User1: I think the variable overhead expenditure variance is the difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Mindy
1 year ago
User 2: I agree, that sounds like the correct definition. So, the answer would be B) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Edmond
1 year ago
User 1: I think the variable overhead expenditure variance is the difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate.
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Deonna
1 year ago
I think option D is the correct answer. The variable overhead expenditure variance is the difference between the actual variable overheads incurred and the flexed budget allowance for variable overheads.
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Tabetha
1 year ago
But option B makes more sense because it calculates the difference between actual and standard hours.
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King
1 year ago
I disagree, I believe it's option D.
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Tabetha
1 year ago
I think the variable overhead expenditure variance is option B.
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