CIMA Fundamentals of Management Accounting BA2 Dumps in PDF

Free CIMA BA2 Real Questions (page: 5)

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



Share your comments for CIMA BA2 exam with other users:

A
abuti
7/21/2023 6:10:00 PM

are they truely latest

C
Curtis Nakawaki
7/5/2023 8:46:00 PM

questions appear contemporary.

V
Vv
12/2/2023 6:31:00 AM

good to prepare in this site

P
praveenkumar
11/20/2023 11:57:00 AM

very helpful to crack first attempt

A
asad Raza
5/15/2023 5:38:00 AM

please upload this exam

R
Reeta
7/17/2023 5:22:00 PM

please upload the c_activate22 dump questions with answer

W
Wong
12/20/2023 11:34:00 AM

q10 - the answer should be a. if its c, the criteria will meet if either the prospect is not part of the suppression lists or if the job title contains vice president

D
david
12/12/2023 12:38:00 PM

this was on the exam as of 1211/2023

T
Tink
7/24/2023 9:23:00 AM

great for prep

J
Jaro
12/18/2023 3:12:00 PM

i think in question 7 the first answer should be power bi portal (not power bi)

9
9eagles
4/7/2023 10:04:00 AM

on question 10 and so far 2 wrong answers as evident in the included reference link.

T
Tai
8/28/2023 5:28:00 AM

wonderful material

V
VoiceofMidnight
12/29/2023 4:48:00 PM

i passed!! ...but barely! got 728, but needed 720 to pass. the exam hit me with labs right out of the gate! then it went to multiple choice. protip: study the labs!

A
A K
8/3/2023 11:56:00 AM

correct answer for question 92 is c -aws shield

N
Nitin Mindhe
11/27/2023 6:12:00 AM

great !! it is really good

B
BailleyOne
11/22/2023 1:45:00 AM

explanations for the answers are to the point.

P
patel
10/25/2023 8:17:00 AM

how can rea next

M
MortonG
10/19/2023 6:32:00 PM

question: 128 d is the wrong answer...should be c

J
Jayant
11/2/2023 3:15:00 AM

thanks for az 700 dumps

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

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

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

good content

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

just testing if the comments are real

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

very helpful for exam preparation

M
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

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

i think the answer to question 42 is b not c

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

thanks for the dump

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

fantastic assessments

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

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

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

nice document

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

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

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

answers are correct?

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

can i belive this dump

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

great site to practice for sitecore exam

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

good for students

AI Tutor 👋 I’m here to help!