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CIMA BA2 - Fundamentals of Management Accounting BA2 - Fundamentals of Management Accounting Exam Questions in PDF

Free CIMA BA2 - Fundamentals of Management Accounting Dumps Questions (page: 9)

Page 9 of 80 BA2 - Fundamentals of Management Accounting PDF — 392 Questions

QUESTION: 41 Exam Topic: 1, Exam Pool A

Refer to the exhibit.

C Ltd manufactures three products, which require the same type of materials. The following
contribution and profit per unit is available:

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

Option A
Option B
Option C
Option D

Answer(s): B

Reveal Solution Next Question

QUESTION: 42 Exam Topic: 1, Exam Pool A

CORRECT TEXT

Refer to the Exhibit.

The following forecast cash flows relate to a proposed investment in new delivery vehicles at a total cost of $75,000.

The internal rate of return (IRR) of the proposed investment is (to two decimal places)

14.20%

Answer(s): A

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QUESTION: 43 Exam Topic: 1, Exam Pool A

Within a relevant range of output, the fixed cost per unit of a product will:

Increase as total output increases
Remain constant as total output increases
Reduce as total output increases
Impossible to tell without more information

Answer(s): C

Reveal Solution Next Question

QUESTION: 44 Exam Topic: 1, Exam Pool A

CORRECT TEXT

Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:

The production overhead absorption rate percentage, when the percentage on prime cost is used, is:

200%

Answer(s): A

Reveal Solution Next Question

QUESTION: 45 Exam Topic: 1, Exam Pool A

An overtime premium may be defined as:

The rate of pay at which overtime hours are paid
A premium paid to workers with special skills
The additional payment made during overtime hours
The total number of overtime hours worked

Answer(s): C

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