CIMA BA2 - Fundamentals of Management Accounting CIMAPRA17-BA2-1 Dumps in PDF

Free CIMA CIMAPRA17-BA2-1 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 CIMAPRA17-BA2-1 exam with other users:

S
Senthil
9/19/2023 5:47:00 AM

hi could you please upload the ibm c2090-543 dumps

H
Harry
6/27/2023 7:20:00 AM

appriciate if you could upload this again

A
Anonymous
7/10/2023 4:10:00 AM

please upload the dump

R
Raja
6/20/2023 5:30:00 AM

i found some questions answers mismatch with explanation answers. please properly update

D
Doora
11/30/2023 4:20:00 AM

nothing to mention

D
deally
1/19/2024 3:41:00 PM

knowable questions

S
Sonia
7/23/2023 4:03:00 PM

very helpfull

B
binEY
10/6/2023 5:15:00 AM

good questions

N
Neha
9/28/2023 1:58:00 PM

its helpful

D
Desmond
1/5/2023 9:11:00 PM

i just took my oracle exam and let me tell you, this exam dumps was a lifesaver! without them, iam not sure i would have passed. the questions were tricky and the answers were obscure, but the exam dumps had everything i needed. i would recommend to anyone looking to pass their oracle exams with flying colors (and a little bit of cheating) lol.

D
Davidson OZ
9/9/2023 6:37:00 PM

22. if you need to make sure that one computer in your hot-spot network can access the internet without hot-spot authentication, which menu allows you to do this? answer is ip binding and not wall garden. wall garden allows specified websites to be accessed with users authentication to the hotspot

3
381
9/2/2023 4:31:00 PM

is question 1 correct?

L
Laurent
10/6/2023 5:09:00 PM

good content

S
Sniper69
5/9/2022 11:04:00 PM

manged to pass the exam with this exam dumps.

D
Deepak
12/27/2023 2:37:00 AM

good questions

D
dba
9/23/2023 3:10:00 AM

can we please have the latest exam questions?

P
Prasad
9/29/2023 7:27:00 AM

please help with jn0-649 latest dumps

G
GTI9982
7/31/2023 10:15:00 PM

please i need this dump. thanks

E
Elton Riva
12/12/2023 8:20:00 PM

i have to take the aws certified developer - associate dva-c02 in the next few weeks and i wanted to know if the questions on your website are the same as the official exam.

B
Berihun Desalegn Wonde
7/13/2023 11:00:00 AM

all questions are more important

G
gr
7/2/2023 7:03:00 AM

ques 4 answer should be c ie automatically recover from failure

R
RS
7/27/2023 7:17:00 AM

very very useful page

B
Blessious Phiri
8/12/2023 11:47:00 AM

the exams are giving me an eye opener

A
AD
10/22/2023 9:08:00 AM

3rd so far, need to cover more

M
Matt
11/18/2023 2:32:00 AM

aligns with the pecd notes

S
Sri
10/15/2023 4:38:00 PM

question 4: b securityadmin is the correct answer. https://docs.snowflake.com/en/user-guide/security-access-control-overview#access-control-framework

H
H.T.M. D
6/25/2023 2:55:00 PM

kindly please share dumps

S
Satish
11/6/2023 4:27:00 AM

it is very useful, thank you

C
Chinna
7/30/2023 8:37:00 AM

need safe rte dumps

1
1234
6/30/2023 3:40:00 AM

can you upload the cis - cpg dumps

D
Did
1/12/2024 3:01:00 AM

q6 = 1. download odt application 2. create a configuration file (xml) 3. setup.exe /download to download the installation files 4. setup.exe /configure to deploy the application

J
John
10/12/2023 12:30:00 PM

great material

D
Dinesh
8/1/2023 2:26:00 PM

could you please upload sap c_arsor_2302 questions? it will be very much helpful.

L
LBert
6/19/2023 10:23:00 AM

vraag 20c: rsa veilig voor symmtrische cryptografie? antwoord c is toch fout. rsa is voor asymmetrische cryptogafie??

AI Tutor 👋 I’m here to help!