Amazon
Avaya
Checkpoint
Cisco®
CompTIA
CrowdStrike
EC-Council
EXIN
Fortinet
Google
ISC
ISC2
ITIL®
Juniper
Microsoft
Okta
Palo Alto Networks
Salesforce
All Vendors
  1. Home
  2. CIMA
  3. BA2

CIMA BA2 Exam (page: 13)
CIMA Fundamentals of Management Accounting
Updated on: 15-Dec-2025

Viewing Page 13 of 80
BA2 PDF 392 Questions

Refer to the exhibit.



X Enterprises runs a private nursing home for the elderly. The company are concerned that bed occupancy rates have been falling over the past 2 years with a consequential effect on profit. They have drawn up a budget for next year as follows:

The nursing home currently charges $90 per patient day.

The nursing home operates at 7,500 patient days per year. In an effort to increase occupancy rates the company are proposing to reduce the current price by 10% and increase spending on advertising by $10,000 each year. What effect will this have on the margin of safety?

  1. Reduce the margin of safety by 1,178 days
  2. Reduce the margin of safety by 622 days
  3. Increase the margin of safety by 1,178 days
  4. Increase the margin of safety by 622 days

Answer(s): A



In a manufacturing company which produces a range of products, the production manager's salary would be classified as A.

  1. Direct labour cost
  2. Direct expense
  3. Indirect labour cost
  4. Indirect expense

Answer(s): C



The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.

  1. Fixed cost
  2. Semi-variable cost
  3. Variable cost
  4. Stepped fixed cost

Answer(s): B



SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was £1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.

Overheads for the period were.

  1. Under-absorbed by £25,000
  2. Under-absorbed by £9,000
  3. Over-absorbed by £25,000
  4. Over-absorbed by £9,000

Answer(s): C



The variable overhead efficiency variance is:

  1. The same as the direct labour efficiency variance
  2. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
  3. The difference between the actual variable overheads incurred and those absorbed
  4. The actual hours worked multiplied by the variable overhead absorption rate

Answer(s): B



Viewing Page 13 of 80



Share your comments for CIMA BA2 exam with other users:

Salesforce consultant 1/2/2024 1:32:00 PM

good questions for practice
FRANCE


Ridima 9/12/2023 4:18:00 AM

need dump and sap notes for c_s4cpr_2308 - sap certified application associate - sap s/4hana cloud, public edition - sourcing and procurement
Anonymous


Tanvi Rajput 10/6/2023 6:50:00 AM

question 11: d i personally feel some answers are wrong.
UNITED KINGDOM


Anil 7/18/2023 9:38:00 AM

nice questions
Anonymous


Chris 8/26/2023 1:10:00 AM

looking for c1000-158: ibm cloud technical advocate v4 questions
Anonymous


sachin 6/27/2023 1:22:00 PM

can you share the pdf
Anonymous


Blessious Phiri 8/13/2023 10:26:00 AM

admin ii is real technical stuff
Anonymous


Luis Manuel 7/13/2023 9:30:00 PM

could you post the link
UNITED STATES


vijendra 8/18/2023 7:54:00 AM

hello send me dumps
Anonymous


Simeneh 7/9/2023 8:46:00 AM

it is very nice
Anonymous


john 11/16/2023 5:13:00 PM

i gave the amazon dva-c02 tests today and passed. very helpful.
Anonymous


Tao 11/20/2023 8:53:00 AM

there is an incorrect word in the problem statement. for example, in question 1, there is the word "speci c". this is "specific. in the other question, there is the word "noti cation". this is "notification. these mistakes make this site difficult for me to use.
Anonymous


patricks 10/24/2023 6:02:00 AM

passed my az-120 certification exam today with 90% marks. studied using the dumps highly recommended to all.
Anonymous


Ananya 9/14/2023 5:17:00 AM

i need it, plz make it available
UNITED STATES


JM 12/19/2023 2:41:00 PM

q47: intrusion prevention system is the correct answer, not patch management. by definition, there are no patches available for a zero-day vulnerability. the way to prevent an attacker from exploiting a zero-day vulnerability is to use an ips.
UNITED STATES


Ronke 8/18/2023 10:39:00 AM

this is simple but tiugh as well
Anonymous


CesarPA 7/12/2023 10:36:00 PM

questão 4, segundo meu compilador local e o site https://www.jdoodle.com/online-java-compiler/, a resposta correta é "c" !
UNITED STATES


Jeya 9/13/2023 7:50:00 AM

its very useful
INDIA


Tracy 10/24/2023 6:28:00 AM

i mastered my skills and aced the comptia 220-1102 exam with a score of 920/1000. i give the credit to for my success.
Anonymous


James 8/17/2023 4:33:00 PM

real questions
UNITED STATES


Aderonke 10/23/2023 1:07:00 PM

very helpful assessments
UNITED KINGDOM


Simmi 8/24/2023 7:25:00 AM

hi there, i would like to get dumps for this exam
AUSTRALIA


johnson 10/24/2023 5:47:00 AM

i studied for the microsoft azure az-204 exam through it has 100% real questions available for practice along with various mock tests. i scored 900/1000.
GERMANY


Manas 9/9/2023 1:48:00 AM

please upload 1z0-1072-23 exam dups
UNITED STATES


SB 9/12/2023 5:15:00 AM

i was hoping if you could please share the pdf as i’m currently preparing to give the exam.
Anonymous


Jagjit 8/26/2023 5:01:00 PM

i am looking for oracle 1z0-116 exam
UNITED STATES


S Mallik 11/27/2023 12:32:00 AM

where we can get the answer to the questions
Anonymous


PiPi Li 12/12/2023 8:32:00 PM

nice questions
NETHERLANDS


Dan 8/10/2023 4:19:00 PM

question 129 is completely wrong.
UNITED STATES


gayathiri 7/6/2023 12:10:00 AM

i need dump
UNITED STATES


Deb 8/15/2023 8:28:00 PM

love the site.
UNITED STATES


Michelle 6/23/2023 4:08:00 AM

can you please upload it back?
Anonymous


Ajay 10/3/2023 12:17:00 PM

could you please re-upload this exam? thanks a lot!
Anonymous


him 9/30/2023 2:38:00 AM

great about shared quiz
Anonymous