CIMA Exam CIMAPRA17-BA2-1 Topic 1 Question 48 Discussion

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

Question #: 48
Topic #: 1

A service company provides accountancy training courses. Which THREE of the following would be classified as variable costs of the company?

AHire of conference rooms

BOffice rental

CLecturers' fees (Lecturers are paid a flat rate per day)

DAdvertising (The company runs specific adverts for each course)

EDepreciation of office machinery

FCourse manager's salary

Show Suggested Answer

Suggested Answer: B

by Denise at Feb 08, 2023, 09:04 AM

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Letha

28 days ago

This is a tricky one, but I'm going with C, D, and F. The lecturers' fees and advertising costs make sense as variable costs, and the course manager's salary is a fixed cost. Easy peasy, lemon squeezy!

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Kenia

3 days ago

I agree with you. Those are the variable costs because they vary with the level of activity. The hire of conference rooms and office rental are fixed costs.

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Ariel

16 days ago

I think C, D, and F are the variable costs. The lecturers' fees and advertising costs can change based on the number of courses, and the course manager's salary is fixed.

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Carin

1 months ago

Haha, I bet the exam writer is trying to trick us with this one. But I'm pretty confident the answer is C, D, and F. Gotta love those variable costs!

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Nikita

8 days ago

Yeah, those costs change based on the level of activity in the company.

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Sunny

25 days ago

I think you're right, C, D, and F are definitely variable costs.

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Lindsey

1 months ago

Ah, I see. The correct answer must be C, D, and F. The other options like office rental and depreciation are clearly fixed costs.

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Jaime

18 days ago

Yes, I agree. Those are the costs that vary with the level of activity in the company.

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Stephaine

27 days ago

I think you're right. Lecturers' fees, advertising, and course manager's salary are all variable costs.

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Roosevelt

1 months ago

Hmm, I think C, D, and F are the variable costs here. The lecturers' fees and advertising costs vary based on the number of courses, while the course manager's salary is a fixed cost.

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