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

Josephine

I want to ask about their study material and Customer support? Can anybody guide me?

Zayd Dec 4, 2025

Yes, the dumps or study material provided by them are authentic and up to date. They have a dedicated team to assist students and make sure they have a positive experience.

Ayesha

They are study materials that are designed to help students prepare for exams and certification tests. They are basically a collection of questions and answers that are likely to appear on the test.

Ayden Dec 2, 2025

That sounds interesting. Why are they useful? Planning this week, hopefully help me. Can you give me PDF if you have ?

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 Dec 3, 2025

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

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.

Aliza

I used these dumps for my recent certification exam and I can say with certainty that they're absolutely valid dumps. The questions were very similar to what came up in the actual exam.

Jakub Dec 3, 2025

That's great to hear. I am going to try them soon.

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).