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CIMA BA2 Exam With Confidence Using Practice Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of Management Accounting
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
382
Last Updated:
Jan 30, 2025
Exam Status:
Stable
CIMA BA2

BA2: CIMA Certificate Exam 2024 Study Guide Pdf and Test Engine

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Fundamentals of Management Accounting Questions and Answers

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Question 1

The materials price variance will be adverse when:

Options:

A.

The actual cost of the materials is more than the standard material cost for the output produced

B.

The actual cost of the materials purchased is more than the standard cost of the materials purchased

C.

The materials usage variance is favourable

D.

The price of materials has fallen

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Question 2

The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.

The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

Options:

A.

Stepped fixed cost

B.

Variable cost

C.

Semi-variable cost

D.

Fixed cost

Question 3

Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

Options:

A.

Option A

B.

Option B

C.

Option C

D.

Option D

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