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Exam BA2 Topic 1 Question 142 Discussion

Actual exam question for CIMA's BA2 exam
Question #: 142
Topic #: 1
Refer to the exhibit.

Patchit Limited operates a job costing system. They have been asked to quote for a rush job that will require to be done in overtime hours. It is estimated that the job will incur the following costs:
Production overheads are absorbed on a direct labour hour basis. Budgeted direct labour hours for the year were 50,000 and budgeted direct labour cost was $300,000.
If production overheads had been based on a percentage of direct labour cost, the revised production costs for the job would be:

Suggested Answer:

$8

by Len at Mar 14, 2026, 07:49 PM

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