| Exam Name: | Fundamentals of management accounting | ||
| Exam Code: | BA2 Dumps | ||
| Vendor: | CIMA | Certification: | CIMA Certificate |
| Questions: | 392 Q&A's | Shared By: | elowen |
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.
Further analysis of this data has determined the following:
∑xy = 36,427∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:
What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.
A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?
TESTED 16 Nov 2025
