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

Wyatt

Passed my exam… Thank you so much for your excellent Exam Dumps.

Arjun Dec 21, 2025

That sounds really useful. I'll definitely check it out.

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.

Ace

No problem! I highly recommend Cramkey Dumps to anyone looking to pass their certification exams. They will help you feel confident and prepared on exam day. Good luck!

Harris Dec 28, 2025

That sounds amazing. I'll definitely check them out. Thanks for the recommendation!

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.

Page: 6 / 14

Title

Questions

Posted

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

191