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

Question 27

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

Questions 27

What was the production overhead absorption rate per unit?

Options:

$21

$27

$35

$29

Discussion

Alaia

These Dumps are amazing! I used them to study for my recent exam and I passed with flying colors. The information in the dumps is so valid and up-to-date. Thanks a lot!!!

Zofia Mar 10, 2026

That's great to hear! I've been struggling to find good study material for my exam. I will ty it for sure.

Alaya

Best Dumps among other dumps providers. I like it so much because of their authenticity.

Kaiden Mar 9, 2026

That's great. I've used other dump providers in the past and they were often outdated or had incorrect information. This time I will try it.

Yusra

I passed my exam. Cramkey Dumps provides detailed explanations for each question and answer, so you can understand the concepts better.

Alisha Mar 6, 2026

I recently used their dumps for the certification exam I took and I have to say, I was really impressed.

Kingsley

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

Haris Mar 23, 2026

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.

Miriam

Highly recommended Dumps. 100% authentic and reliable. Passed my exam with wonderful score.

Milan Mar 21, 2026

I see. Thanks for the information. I'll definitely keep Cramkey in mind for my next exam.

Page: 6 / 14

Title

Questions

Posted

cima.udemy.selected ba2 cima certificate questions answers.by dulcie.q191.vce.pdf

191

2026-04-25

cima.techtarget.pass using ba2 exam dumps.by harun.q115.vce.pdf