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CIMAPRA17-BA2-1 Exam - Topic 3 Question 103 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam
Question #: 103
Topic #: 3
[All CIMAPRA17-BA2-1 Questions]

Refer to the exhibit.

Which ONE of the following can be represented by this graph?

Show Suggested Answer Hide Answer
Suggested Answer: D

by Cammy at Jan 05, 2026, 05:16 AM

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Belen
20 days ago
I agree with B. Total costs increase as more units are produced.
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Pete
25 days ago
I'm leaning towards D. Variable costs change with production levels.
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Callie
1 month ago
I feel it's C. Semi-variable costs have fixed and variable components.
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Regenia
1 month ago
I think it's A. Fixed costs don't change with output.
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Fatima
1 month ago
This graph seems off for a fixed cost, right?
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Quentin
2 months ago
Wait, is that really how variable costs are shown?
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Colene
2 months ago
I thought it could be semi-variable too, but not sure.
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Charlena
2 months ago
Definitely option D, can't be anything else.
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Robt
2 months ago
Looks like a variable cost graph to me!
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Sheridan
2 months ago
Variable cost per unit would be a weird way to represent it, so I'm going with B.
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Gene
2 months ago
Haha, I bet the exam writer is trying to trick us with these similar-sounding options. Gotta stay on our toes!
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Gearldine
3 months ago
The graph doesn't look like a fixed cost, so B or D could be the right answer.
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Talia
3 months ago
I agree, the linear relationship between the activity level and total cost points to a variable cost.
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Trevor
3 months ago
Option B seems correct, the graph shows a variable cost where the total cost incurred increases as the activity level rises.
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Emelda
4 months ago
I feel like the vertical axis being total cost incurred could help identify it as a variable cost, but I need to double-check my notes.
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Kenneth
4 months ago
I’m leaning towards option C, but I can't recall how to differentiate between semi-variable and variable costs clearly.
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Phung
4 months ago
I remember practicing a similar question where we had to identify fixed vs. variable costs based on graphs. This one feels tricky!
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Angelyn
4 months ago
I think this graph might show a variable cost, but I'm not sure if it's total cost or cost per unit on the vertical axis.
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Sherly
4 months ago
This is a tricky one, but I think I've got it. The linear relationship and the fact that the line doesn't pass through the origin means it's not a fixed cost. And since the vertical axis is showing total cost, not cost per unit, I'm going to go with option C, a semi-variable cost.
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Derick
4 months ago
I'm a bit confused by this question. The graph doesn't seem to match the options very well. I'll need to re-read the question and the options carefully to make sure I understand what they're asking for.
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Vincenza
5 months ago
Okay, I think I've got this. The linear relationship and the fact that the line doesn't pass through the origin suggests it's a semi-variable cost, where the vertical axis is showing total cost incurred. I'm going with option C.
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Loreta
5 months ago
Hmm, the graph has a linear relationship, so it's probably not a fixed cost. I'm leaning towards it being a variable cost, but I'm not confident about whether the vertical axis is showing cost per unit or total cost.
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Vanda
5 months ago
This graph looks like it could represent a variable cost, but I'm not sure if the vertical axis is showing cost per unit or total cost. I'll need to think through the options carefully.
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Roosevelt
15 days ago
I think it’s definitely a variable cost.
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