CIMA Related Exams
BA2 Exam

Refer to the exhibit.
SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?
Which of the following is a relevant cost?
Refer to the exhibit.
PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
What was full cost of output to finished goods in August?