CIMAPRA17-BA2-1 Exam - Topic 1 Question 91 Discussion

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

Question #: 91
Topic #: 1

[All CIMAPRA17-BA2-1 Questions]

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.

The sales volume contribution variance for the period was:

A$6,220 adverse.

B$9,267 adverse.

C$16,000 adverse.

D$5,666 adverse.

Show Suggested Answer

Suggested Answer: D

by Glory at Mar 06, 2025, 03:03 PM

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Carey

9 months ago

Not sure about these options, something feels off here.

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Ruthann

10 months ago

I’m leaning towards $5,666 adverse. Feels right.

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Pedro

10 months ago

Wait, how can it be $16,000? That seems way off.

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Bronwyn

10 months ago

Definitely $6,220 adverse, no doubt!

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Flo

10 months ago

I think it's $9,267 adverse.

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Vonda

10 months ago

I vaguely recall that the sales volume contribution variance is affected by the difference in actual and budgeted sales. I think I’ll go with C, but I’m not entirely confident.

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Cherrie

11 months ago

I feel like the adverse variances can be tricky. I’m torn between A and D, but I think I might have seen a similar question where the answer was around $6,000.

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Ashley

11 months ago

This question seems similar to one we did in class about sales volume variances. I think I might lean towards option B, but I need to double-check my calculations.

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Brittni

11 months ago

I remember we practiced calculating contribution variances, but I’m not sure if I’ve got the formula right for this one.

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Darci

11 months ago

Alright, let's do this! I'm feeling confident I can work through this step-by-step and arrive at the correct answer.

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Matt

11 months ago

Okay, I think I've got this. I'll need to calculate the actual sales volume, the budgeted sales volume, and then find the difference to get the sales volume variance.

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Julianna

11 months ago

Hmm, I'm a bit confused by the lack of information on inventory changes. I'll need to think through how that might impact the sales volume variance calculation.

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Carma

11 months ago

This looks like a standard variance analysis question. I'll start by calculating the sales volume variance using the given information.

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Mee

1 year ago

That makes sense. I see your point now.

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German

1 year ago

I think the sales volume contribution variance must be higher based on the data provided.

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Aileen

1 year ago

You know what they say, 'When life gives you lemons, make lemonade.' Or in this case, 'When life gives you adverse sales volume contribution variances, make... well, something else, I guess.'

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Mee

1 year ago

Why do you think it's C? Can you explain your rationale?

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Terrilyn

1 year ago

Wait, is this a trick question or did the company just have a really bad quarter? Either way, I'm gonna go with A - $6,220 adverse, and hope for the best.

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