Blunder By CMA Institute | Confirmed Grace Marks in Cost AccountingJune 26?

CMA Rahil Singhal’s post-exam analysis highlights a major error in CMA Intermediate Question 3A (Normal Costing): the question mentions under-absorbed overheads, but the data actually shows over-absorbed overheads of ₹80,000. He explains that students should identify the inconsistency, adjust for abnormal/previous-year expenses (₹60,000 + ₹20,000), and allocate the remaining ₹32,000 using supplementary rates (₹8,000 to closing stock, ₹24,000 to cost of sales). Drawing on a similar ICAI RTP error, he stresses that full or grace marks are likely only if candidates attempt the question and clearly point out the mistake, rather than leaving it unanswered. ✅ For jobs after CMA, join our Live Online Session here - ✅ Don't pay for coaching without joining our Master Class, Download Our SJC Digital APP from here - ✅ Enroll in our Live Guided Batch for CMA Inter Dec'26 - SJC Digital App - ✅ To join the Special Whatsapp Group (As per your Exam term) fill this form: 📲 Fill this form to connect with the CMA Expert : Contact SJC Institute for best coaching for Costing for CMA at - or visit our website at SJC Institute - Satish Jalan Classes is a renowned Coaching Institute for CMA Students for Costing, FM, MA, OMSM, SCM, SFM, SPMBV and Cost Audit Subjects. Our Mock Test Sangram helps you to prepare thoroughly for exams. Our Mentoring System - One Stop Pass System will hand hold you and keep you accountable on weekly basis. All other subjects are also available with India's best teachers. ============================================================================ For updates, join our telegram channel - Subscribe to our SJC YouTube Channel and press the bell icon to get all the updates Follow us on Facebook - Follow us on Instagram - ============================================================================ #sjc #casatishjalan #cma #cmaclassesinkolkata #bestclassesinkolkata #bestclassesforcostinginindia #bestclassesforscmpeinindia #bestrevisionclassesforcainter #bestrevisionclassesforcmainter #bestrevisionclassesforcmafinal #satishjalanclasses #bestcmafaculty #bestcmamentor #bestonlineclasses #bestpendriveclasses #bestrevisionclasses #bestmarathon #cmaguru