Cima certkiller cima Certificate Ba2 Syllabus Exam Questions Answers by Archibald q306 vce pdf

Page: 6 / 14

Exam Name:	Fundamentals of management accounting
Exam Code:	BA2 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	392 Q&A's	Shared By:	archibald

Question 24

The budget and actual cost statements for the production department for the latest period were as follows.

Questions 24

Notes.

The 10% increase in production was required to meet unexpected additional sales demand.

The production manager is responsible for negotiating the price of materials with suppliers.

The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.

In preparing the flexible budget for the latest period, which TWO of the following statements are correct? (Choose two.)

Options:

The fixed costs should be flexed to $40,000 + 10% = $44,000.

The material quantity should be flexed to 60,000 + 10% = 66,000 kg.

The basic pay hours should not be flexed; they should remain at 1,000 hours.

The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

The material price should be flexed to the actual figure of $3.10 per kg.

Discussion

Question 25

Which of the following would NOT require taking into account the time value of money?

Options:

Deciding to make a long-term investment in a project on the basis of its payback period.

Selecting an investment project on the basis that it has a positive net present value (NPV).

Calculating the present value of a five-year annuity.

Taking a long-term investment decision on the basis of the project’s internal rate of return (IRR).

Discussion

Question 26

Which of the following statements relating to risk and uncertainty is correct?

Options:

Risk exists when we do not know all of the possible outcomes.

Risk exists when we know all of the possible outcomes but not their probabilities.

Uncertainty exists when we know all of the possible outcomes but not their probabilities.

Uncertainty exists when we know all of the possible outcomes and their probabilities.

Discussion

Mylo

Excellent dumps with authentic information… I passed my exam with brilliant score.

Dominik Dec 26, 2025

That's amazing! I've been looking for good study material that will help me prepare for my upcoming certification exam. Now, I will try it.

Miley

Hey, I tried Cramkey Dumps for my IT certification exam. They are really awesome and helped me pass my exam with wonderful score.

Megan Dec 16, 2025

That’s great!!! I’ll definitely give it a try. Thanks!!!

Kingsley

Do anyone guide my how these dumps would be helpful for new students like me?

Haris Dec 11, 2025

Absolutely! They are highly recommended for anyone looking to pass their certification exam. The dumps are easy to understand and follow, making it easier for you to study and retain the information.

Melody

My experience with Cramkey was great! I was surprised to see that many of the questions in my exam appeared in the Cramkey dumps.

Colby Dec 6, 2025

Yes, In fact, I got a score of above 85%. And I attribute a lot of my success to Cramkey's dumps.

Syeda

I passed, Thank you Cramkey for your precious Dumps.

Stella Dec 28, 2025

That's great. I think I'll give Cramkey Dumps a try.

Question 27

A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

Questions 27