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CIMAPRA17-BA2-1 Exam - Topic 3 Question 107 Discussion

LC produces a household detergent in a single process. Information for this process for last month is as follows:(a) Materials input - 11,000 Litres at 2.00 per litre.(b) Conversion costs - 23,000(c) Output during the month - 8,000 litres.(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.(f) There was no opening work in progress.The value of closing work in progress at the end of the month is closest to:
A) 5,915
B) 6,195
C) 6,250
D) 8,945

CIMAPRA17-BA2-1 Exam - Topic 3 Question 107 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam
Question #: 107
Topic #: 3
[All CIMAPRA17-BA2-1 Questions]

LC produces a household detergent in a single process. Information for this process for last month is as follows:

(a) Materials input - 11,000 Litres at 2.00 per litre.

(b) Conversion costs - 23,000

(c) Output during the month - 8,000 litres.

(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.

(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.

(f) There was no opening work in progress.

The value of closing work in progress at the end of the month is closest to:

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Suggested Answer: A

by Yan at Apr 10, 2026, 08:04 AM

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Kris
10 hours ago
Closing WIP is 2,000 units, 100% materials complete.
upvoted 0 times
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Joana
6 days ago
Not sure about those options, seems off to me!
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Jacinta
11 days ago
Normal loss is 5% of 11,000 litres, so that’s 550 litres lost.
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Clay
16 days ago
Wait, how do we account for the conversion costs?
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Joni
2 months ago
I think the value should be around 6,195.
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Novella
2 months ago
Closing work in progress is 2,000 units, 100% materials complete.
upvoted 0 times
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Candra
3 months ago
I think the closing work in progress value is based on the percentage completion, but I can't recall the exact formula we used.
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Laura
3 months ago
I feel a bit confused about how to handle the normal loss and its scrap value. Did we include that in the closing work in progress calculation?
upvoted 0 times
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Gearldine
3 months ago
This question seems similar to the practice problems we did last week. I think we need to calculate the total cost of materials first.
upvoted 0 times
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Ty
3 months ago
I remember we calculated closing work in progress in class, but I'm not sure how to factor in the conversion costs correctly.
upvoted 0 times
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