CIMA Fundamentals of Management Accounting BA2 Dumps in PDF

Free CIMA BA2 Real Questions (page: 4)

Eton Ltd. operates a manufacturing process that produces product A. Information for this process last month is as follows:

(a) Opening work in progress - 2,500 kg valued at £2,000 for direct material and £1,500 for labour and overheads.

(b) Materials input - 25,000 kg at £2.10 per kg.

(c) Labour - £10,000

(d) Overheads - £5,000

(e) Output during the month - 20,000 kg.

(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.

(g) Normal loss for the month was 3% of input and all losses have a scrap value of £1 per kg.
What was the average cost per kg of finished output during the month?

  1. £1.73
  2. £2.72
  3. £2.78
  4. £2.80

Answer(s): C



Refer to the Exhibit.



Fabex Ltd manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:

(a) 50 litres used per 100 litres of 'Clear' produced

(b) Budgeted monthly production is 1000 litres of 'Clear'.

The closing inventory of chemical XTC for November valued at standard price was as follows:

Actual results for the period during December were as follows:

(a) 500 litres of chemical XTC was purchased for £1300.

(b) 550 litres of chemical XTC was used.

(c) 900 litres of 'Clear' was produced.

It is company policy to extract the material price variance at the time of purchase.

What is the total direct material price variance (to the nearest whole number)?

  1. £50 adverse
  2. £50 favourable
  3. £55 adverse
  4. £55 favourable

Answer(s): A



In the process account, the accounting treatment of the value of the abnormal gain is:

  1. Credit Process account Debit Abnormal Gain account
  2. Debit Process account Credit Abnormal Gain account
  3. Credit Process account Debit Normal Loss account
  4. Debit Process account Credit Normal Loss account

Answer(s): B



CORRECT TEXT

Each unit of product GM requires 4 labour hours to be produced. 25% of the units will be completed during overtime hours.

Sales of 24,000 units are planned and finished goods inventory is budgeted to rise by 2,000 units.

If the wage rate is £6 per hour and the overtime premium is 50%, what is the budgeted labour cost?

  1. £702008

Answer(s): A



Refer to the exhibit.



T operates a process costing system. Data is available for Process A for the month of July.

Inputs for the month:

Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.

What is the value of the output from the process in the month?

  1. $49,291
  2. $46,538
  3. $43,784
  4. $45,120

Answer(s): C



Share your comments for CIMA BA2 exam with other users:

A
Ahmed Hashi
7/6/2023 5:40:00 PM

thanks ly so i have information cia

M
mansi
5/31/2023 7:58:00 AM

hello team, i need sap qm dumps for practice

J
Jamil aljamil
12/4/2023 4:47:00 AM

it’s good but not senatios based

C
Cath
10/10/2023 10:19:00 AM

q.119 - the correct answer is b - they are not captured in an update set as theyre data.

P
P
1/6/2024 11:22:00 AM

good matter

S
surya
7/30/2023 2:02:00 PM

please upload c_sacp_2308

S
Sasuke
7/11/2023 10:30:00 PM

please upload the dump. thanks very much !!

V
V
7/4/2023 8:57:00 AM

good questions

T
TTB
8/22/2023 5:30:00 AM

hi, could you please update the latest dump version

T
T
7/28/2023 9:06:00 PM

this question is keep repeat : you are developing a sales application that will contain several azure cloud services and handle different components of a transaction. different cloud services will process customer orders, billing, payment, inventory, and shipping. you need to recommend a solution to enable the cloud services to asynchronously communicate transaction information by using xml messages. what should you include in the recommendation?

G
Gurgaon
9/28/2023 4:35:00 AM

great questions

W
wasif
10/11/2023 2:22:00 AM

its realy good

S
Shubhra Rathi
8/26/2023 1:12:00 PM

oracle 1z0-1059-22 dumps

L
Leo
7/29/2023 8:48:00 AM

please share me the pdf..

A
AbedRabbou Alaqabna
12/18/2023 3:10:00 AM

q50: which two functions can be used by an end user when pivoting an interactive report? the correct answer is a, c because we do not have rank in the function pivoting you can check in the apex app

R
Rohan Limaye
12/30/2023 8:52:00 AM

best to practice

A
Aparajeeta
10/13/2023 2:42:00 PM

so far it is good

V
Vgf
7/20/2023 3:59:00 PM

please provide me the dump

D
Deno
10/25/2023 1:14:00 AM

i failed the cisa exam today. but i have found all the questions that were on the exam to be on this site.

C
CiscoStudent
11/15/2023 5:29:00 AM

in question 272 the right answer states that an autonomous acces point is "configured and managed by the wlc" but this is not what i have learned in my ccna course. is this a mistake? i understand that lightweight aps are managed by wlc while autonomous work as standalones on the wlan.

P
pankaj
9/28/2023 4:36:00 AM

it was helpful

U
User123
10/8/2023 9:59:00 AM

good question

V
vinay
9/4/2023 10:23:00 AM

really nice

U
Usman
8/28/2023 10:07:00 AM

please i need dumps for isc2 cybersecuity

Q
Q44
7/30/2023 11:50:00 AM

ans is coldline i think

A
Anuj
12/21/2023 1:30:00 PM

very helpful

G
Giri
9/13/2023 10:31:00 PM

can you please provide dumps so that it helps me more

A
Aaron
2/8/2023 12:10:00 AM

thank you for providing me with the updated question and answers. this version has all the questions from the exam. i just saw them in my exam this morning. i passed my exam today.

S
Sarwar
12/21/2023 4:54:00 PM

how i can see exam questions?

C
Chengchaone
9/11/2023 10:22:00 AM

can you please upload please?

M
Mouli
9/2/2023 7:02:00 AM

question 75: option c is correct answer

J
JugHead
9/27/2023 2:40:00 PM

please add this exam

S
sushant
6/28/2023 4:38:00 AM

please upoad

J
John
8/7/2023 12:09:00 AM

has anyone recently attended safe 6.0 certification? is it the samq question from here.

AI Tutor 👋 I’m here to help!