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

CIMA BA2 Exam (page: 5)
CIMA Fundamentals of Management Accounting
Updated on: 09-Feb-2026

Viewing Page 5 of 80
BA2 PDF 392 Questions

The variable overhead expenditure variance is:

  1. The over or under absorbed variable overhead
  2. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
  3. The actual hours worked multiplied by the variable absorption rate
  4. The difference between the variable overheads incurred and the flexed budget allowance for variable overheads

Answer(s): D



An increase in the variable cost per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:

  1. Move to the left
  2. Move to the right
  3. Double
  4. Stay where it is

Answer(s): B



C Ltd produces a chemical in a single process. Information for this process last month is as follows:

(a) Opening work in progress - 10000 kg valued at £10000 for direct material and £7500 for conversion costs.

(b) Materials input - 25000 kg at £1.10 per kg.

(c) Conversion costs - £17000

(d) Output during the month - 23000 kg.

(e) There were 7500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.

(f) Normal loss for the month was 10% of input and all losses have a scrap value of 80p per kg.

What was the average cost per kg of finished output during the month?

  1. £1.10
  2. £1.78
  3. £1.90
  4. £1.99

Answer(s): D



The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.

What will be the effect on the calculated net present value (NPV) and the payback period?

  1. NPV increase; payback period increase
  2. NPV decrease; payback period decrease
  3. NPV decrease; payback period stay the same
  4. NPV decrease; payback period increase

Answer(s): C



The standard labour cost for 1 component is $15.00 (5 hours at $3 per hour). Last month, 6,000 hours were worked at a cost of $17,000 to produce 1,100 components. The labour efficiency variance was:

  1. $1,500 Adverse
  2. $1,000 Adverse
  3. $1,000 Favourable
  4. $1,500 Favourable

Answer(s): A



Viewing Page 5 of 80



Share your comments for CIMA BA2 exam with other users:

Bipul Mishra 12/14/2023 7:12:00 AM

thank you for this tableau dumps . it will helpfull for tableau certification
UNITED STATES


hello 10/31/2023 12:07:00 PM

good content
Anonymous


Matheus 9/3/2023 2:14:00 PM

just testing if the comments are real
UNITED STATES


yenvti2@gmail.com 8/12/2023 7:56:00 PM

very helpful for exam preparation
Anonymous


Miguel 10/5/2023 12:16:00 PM

question 11: https://help.salesforce.com/s/articleview?id=sf.admin_lead_to_patient_setup_overview.htm&type=5
SPAIN


Noushin 11/28/2023 4:52:00 PM

i think the answer to question 42 is b not c
CANADA


susan sandivore 8/28/2023 1:00:00 AM

thanks for the dump
Anonymous


Aderonke 10/31/2023 12:51:00 AM

fantastic assessments
Anonymous


Priscila 7/22/2022 9:59:00 AM

i find the xengine test engine simulator to be more fun than reading from pdf.
GERMANY


suresh 12/16/2023 10:54:00 PM

nice document
Anonymous


Wali 6/4/2023 10:07:00 PM

thank you for making the questions and answers intractive and selectable.
UNITED STATES


Nawaz 7/18/2023 1:10:00 AM

answers are correct?
UNITED STATES


das 6/23/2023 7:57:00 AM

can i belive this dump
INDIA


Sanjay 10/15/2023 1:34:00 PM

great site to practice for sitecore exam
INDIA


jaya 12/17/2023 8:36:00 AM

good for students
UNITED STATES


Bsmaind 8/20/2023 9:23:00 AM

nice practice dumps
Anonymous


kumar 11/15/2023 11:24:00 AM

nokia 4a0-114 dumps
Anonymous


Vetri 10/3/2023 12:59:00 AM

great content and wonderful to have the answers with explanation
UNITED STATES


Ranjith 8/21/2023 3:39:00 PM

for question #118, the answer is option c. the screen shot is showing the drop down, but the answer is marked incorrectly please update . thanks for sharing such nice questions.
Anonymous


Eduardo Ramírez 12/11/2023 9:55:00 PM

the correct answer for the question 29 is d.
Anonymous


Dass 11/2/2023 7:43:00 AM

question no 22: correct answers: bc, 1 per session 1 per page 1 per component always
UNITED STATES


Reddy 12/14/2023 2:42:00 AM

these are pretty useful
Anonymous


Daisy Delgado 1/9/2023 1:05:00 PM

awesome
UNITED STATES


Atif 6/13/2023 4:09:00 AM

yes please upload
UNITED STATES


Xunil 6/12/2023 3:04:00 PM

great job whoever put this together, for the greater good! thanks!
Anonymous


Lakshmi 10/2/2023 5:26:00 AM

just started to view all questions for the exam
NETHERLANDS


rani 1/19/2024 11:52:00 AM

helpful material
Anonymous


Greg 11/16/2023 6:59:00 AM

hope for the best
UNITED STATES


hi 10/5/2023 4:00:00 AM

will post exam has finished
UNITED STATES


Vmotu 8/24/2023 11:14:00 AM

really correct and good analyze!
AZERBAIJAN


hicham 5/30/2023 8:57:00 AM

excellent thanks a lot
FRANCE


Suman C 7/7/2023 8:13:00 AM

will post once pass the cka exam
INDIA


Ram 11/3/2023 5:10:00 AM

good content
Anonymous


Nagendra Pedipina 7/13/2023 2:12:00 AM

q:32 answer has to be option c
INDIA