Cyclotron resonance heating of electrons in a magnetic beach is studied by rigorous numerical analysis of the electron trajectories. It is confirmed that a heating response function [Y. Kiwamoto et al., Phys. Plasmas 1 834 (1994)] connecting the velocity distributions in both sides of the resonance layer can be applied over a wider range of electron velocities than originally expected. For electrons mirror-reflected close to the resonance layer, however, the electron velocity distribution after heating substantially deviates from the prediction of the response function. The deviation is quantitatively evaluated to obtain a criterion of applicability of the response function.