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CIMA BA2 Practice Test Chapter 4-Overhead analysis
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CIMA BA2 Practice Test Chapter 4-Overhead analysis
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BA 2 - Fundamentals of Management AccountingPractice questions
Overhead analysis
Chapter four
BA 2 Overhead analysis. Quantia Learning
, 01. Match the overhead costs to the most appropriate basis of cost apportionment. An
apportionment basis may be selected more than once.
Overhead cost
(a) Canteen costs
(b) Cleaning of factory premises
(c) Power
(d) Rent
(e) Insurance of plant and machinery
Apportionment bases
• Floor area
• Plant and equipment at cost
• Number of employees
• Machine running hours
• Direct labour hours
02. Maintenance costs are to be apportioned to production cost centres on the basis of the
number of maintenance hours worked in each cost centre.
Machining Assembly Finishing Maintenance hours
worked 1,000 700 300
Complete the following extract from the overhead analysis sheet -
Overhead cost item Total Machining Assembly Finishing
$ $ $ $
Maintenance cost 38,000
03. A manufacturing company produces a range of products. Details for one unit of product
M15 are as follows:
M15 Prime cost
$25
Direct labour hours 4
Machine hours 3.5
BA 2 Overhead analysis. Quantia Learning
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