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

Inaya

Passed the exam. questions are valid. The customer support is top-notch. They were quick to respond to any questions I had and provided me with all the information I needed.

Cillian Feb 24, 2026

That's a big plus. I've used other dump providers in the past and the customer support was often lacking.

Alessia

Amazing Dumps. Found almost all questions in actual exam whih I prepared from these valuable dumps. Recommended!!!!

Belle Feb 11, 2026

That's impressive. I've been struggling with finding good study material for my certification. Maybe I should give Cramkey Dumps a try.

Georgina

I used Cramkey Dumps to prepare for my recent exam and I have to say, they were a huge help.

Corey Feb 24, 2026

Really? How did they help you? I know these are the same questions appears in exam. I will give my try. But tell me if they also help in some training?

Nell

Are these dumps reliable?

Ernie Feb 8, 2026

Yes, very much so. Cramkey Dumps are created by experienced and certified professionals who have gone through the exams themselves. They understand the importance of providing accurate and relevant information to help you succeed.

Page: 6 / 14

Title

Questions

Posted

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

191

2026-01-23

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

115

2026-01-09

cima.chinesedumps.legit ba2 exam download.by bear.q153.vce.pdf

153