Discuss CIMA CIMAPRA17-BA2-1 Exam Topic 1 Question 60

The variable overhead expenditure variance is:

AThe over or under absorbed variable overhead

BThe difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate

CThe actual hours worked multiplied by the variable absorption rate

DThe difference between the variable overheads incurred and the flexed budget allowance for variable overheads

Suggested Answer: C

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35 comments · newest first

Junita 11 months ago

D is the right one, no doubt!

Ciara 11 months ago

I always get confused between B and D.

Margart 11 months ago

Wait, isn't it more complicated than just that?

Felicitas 12 months ago

I think it's option D too! Makes the most sense.

Raina 12 months ago

It's definitely about the difference in incurred variable overheads.

Chu 1 year 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.

Isadora 1 year 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.

Rhea 1 year ago

I'm not entirely sure, but I remember something about the difference between actual and budgeted costs being important. Could it be B?

Holley 1 year 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?

Marget 1 year 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.

Gearldine 1 year 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.

Sharan 1 year 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.

Gregoria 1 year 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.

Nickole 1 year 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.

Jospeh 1 year ago

This looks like a straightforward question about the Project Browser in Revit. I'm pretty confident I know the answer.

Shenika 1 year 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.

Brice 1 year 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.

Georgeanna 2 years 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.

Timothy 1 year ago

↳ replying to Georgeanna

Well, I guess we'll have to wait and see which one is correct. Good luck to us!

Anisha 1 year ago

↳ replying to Georgeanna

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.

Billye 1 year ago

↳ replying to Georgeanna

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.

Telma 1 year ago

↳ replying to Georgeanna

Interesting! I never thought of it that way. I'm sticking with C. The actual hours worked multiplied by the variable absorption rate.

Charlesetta 1 year ago

↳ replying to Georgeanna

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.

Gregoria 1 year ago

↳ replying to Georgeanna

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.

Jean 1 year ago

↳ replying to Georgeanna

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.

Patti 2 years 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.

Zona 2 years 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.

Myong 1 year ago

↳ replying to Zona

User2: I agree, that sounds like the correct definition. Option B seems to be the best choice.

Jenelle 1 year ago

↳ replying to Zona

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.

Mindy 1 year ago

↳ replying to Zona

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.

Edmond 1 year ago

↳ replying to Zona

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.

Deonna 2 years 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.

Tabetha 2 years ago

But option B makes more sense because it calculates the difference between actual and standard hours.

King 2 years ago

I disagree, I believe it's option D.

Tabetha 2 years ago

I think the variable overhead expenditure variance is option B.

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