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

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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

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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.