Exam BA2 Topic 1 Question 47 Discussion
Actual exam question for CIMA's BA2 exam
Question #: 47
Topic #: 1
Question #: 47
Topic #: 1
Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:
Suggested Answer: B Vote an answer
by Mike at Nov 25, 2025, 03:53 AM
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