CIMAPRA17-BA2-1 Exam - Topic 4 Question 106 Discussion

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

Question #: 106
Topic #: 4

[All CIMAPRA17-BA2-1 Questions]

Overhead apportionment is best described as:

AThe identification of costs specifically attributable to a particular cost centre

BThe process of sharing costs amongst two or more cost centers

CThe charging of overheads to cost units produced

DThe identification of overhead cost variances

Show Suggested Answer

Suggested Answer: B

by Stevie at Apr 02, 2026, 09:00 AM

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18 days ago

I think it's A, costs need to be specific.

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23 days ago

Definitely B, it's all about sharing costs!

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1 month ago

I feel like option A is more about specific costs, while B is definitely about sharing, so I’m leaning towards B for this question.

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2 months ago

I keep mixing up apportionment with charging overheads to cost units. I need to clarify what each term means.

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2 months ago

I remember practicing a similar question, and I think option B sounds right since it involves distributing costs.

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2 months ago

I think overhead apportionment has something to do with sharing costs, but I'm not entirely sure if it's just between two cost centers or more.

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