CIMA Exam CIMAPRA17-BA2-1 Topic 3 Question 94 Discussion

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

Question #: 94
Topic #: 3

[All CIMAPRA17-BA2-1 Questions]

The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of $2,100,000.

During month 10, sales revenue was $450,000 and variable costs were $270,000.

What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A58,5%

B70,9%

C41,5%

D40,0%

Show Suggested Answer

Suggested Answer: A

by Ligia at May 01, 2025, 08:52 PM

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Lyda

27 days ago

I'm feeling a bit like a math magician here. Let me crunch the numbers and I'll say B. 70.9% is the winner!

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Tammara

28 days ago

Haha, these options are like a buffet of wrong answers. I'm going with B, 70.9% all the way!

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Tish

13 days ago

I agree with you, A seems like the most reasonable choice.

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Lai

15 days ago

I think B is too high, I'm going with A, 58.5%.

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Soledad

29 days ago

D seems like the obvious choice here. 40% is a nice round number, and it just feels right.

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Arlyne

7 days ago

I see your point, but I still think D is the best option here.

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Sean

20 days ago

I'm leaning towards A actually. It seems like a higher ratio would make more sense.

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Veronika

25 days ago

I think D is the correct answer too. It does seem like the most logical choice.

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Ahmed

1 months ago

Gotta be C. 41.5% sounds about right for the year-to-date contribution to sales ratio.

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Isreal

9 days ago

I agree with you, C. 41.5% makes the most sense given the sales revenue and variable costs.

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Teri

18 days ago

I'm going with A. 58.5% seems like the right year-to-date contribution to sales ratio.

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Mitsue

28 days ago

I think it's actually B. 70.9% seems more accurate based on the numbers.

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Carey

1 months ago

I'm not sure, but based on the numbers provided, A) 58.5% makes sense to me

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Silva

2 months ago

I calculated it and got 58.5% as well, so I think the answer is A)

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Lawanda

2 months ago

I agree with Yong, the ratio seems to be close to 58.5%

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Yong

2 months ago

I think the C/S ratio would be around 58.5%

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Herminia

2 months ago

Hmm, I think the answer is B. The C/S ratio calculations make sense to me.

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Abraham

2 months ago

Yes, and in this case, it would be $1,230,000 divided by $3,600,000, which equals 0.3425 or 34.25%.

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Tonja

2 months ago

I think it's calculated by dividing contribution margin by sales revenue.

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Lili

2 months ago

I agree, the C/S ratio is an important metric to track.

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