Cima certshero free Access Ba2 New Release by Elowen q306 vce pdf

Page: 7 / 14

Exam Name:	Fundamentals of management accounting
Exam Code:	BA2 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	392 Q&A's	Shared By:	elowen

Question 28

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.

Questions 28

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.

Options:

Discussion

Question 29

A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

Questions 29

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

Options:

Discussion

Question 30

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?

Options:

9,000

8,000

36,000

32,000

Discussion

Question 31

Which of the following statements about batch costing is true?

Options:

Batch costing must use absorption costing.

The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

Batch costing must use marginal costing.

The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

Discussion

Nia

Why are these Dumps so important for students these days?

Mary Mar 23, 2026

With the constantly changing technology and advancements in the industry, it's important for students to have access to accurate and valid study material. Cramkey Dumps provide just that. They are constantly updated to reflect the latest changes and ensure that the information is up-to-date.

Mylo

Excellent dumps with authentic information… I passed my exam with brilliant score.

Dominik Mar 14, 2026

That's amazing! I've been looking for good study material that will help me prepare for my upcoming certification exam. Now, I will try it.

Reeva

Wow what a success I achieved today. Thank you so much Cramkey for amazing Dumps. All students must try it.

Amari Mar 7, 2026

Wow, that's impressive. I'll definitely keep Cramkey in mind for my next exam.

Anya

I must say they're considered the best dumps available and the questions are very similar to what you'll see in the actual exam. Recommended!!!

Cassius Mar 25, 2026

Yes, they offer a 100% success guarantee. And many students who have used them have reported passing their exams with flying colors.