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CIMA BA2 Exam With Confidence Using Practice Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of Management Accounting
Certification:
Vendor:
Questions:
382
Last Updated:
Dec 21, 2024
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

Question 1

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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Question 2

A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product’s life will be 5,000 units. The forecast costs per unit throughout the product’s life are as follows:

The product is required to earn a return on investment of 35%.

What unit selling price needs to be achieved?

Options:

A.

$54.00

B.

$50.77

C.

$47.00

D.

$44.55

Question 3

Refer to the Exhibit.

A company operates a batch costing system.

Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.

Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.

The following data are available for batch number 309:

The required selling price per unit (to two decimal places) is:

Options: