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CIMA Updated BA2 Exam Questions and Answers by bear

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CIMA BA2 Exam Overview :

Exam Name: Fundamentals of management accounting
Exam Code: BA2 Dumps
Vendor: CIMA Certification: CIMA Certificate
Questions: 392 Q&A's Shared By: bear
Question 16

A company wishes to achieve a 20% return on the capital of $937,500 invested in the company. Total costs for the next period are budgeted to be $1,250,000.

The standard cost for product P is $11 per unit.

In order to achieve the required return on investment the selling price per unit of product P must be:

Give your answer to 2 decimal places.

Options:

Discussion
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Question 17

Refer to the exhibit.

Questions 17

A company has the following budget information for next year:

The raw materials usage budget for the years is:

Options:

Discussion
Question 18

You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.

You are concerned that certain parts of the production line are producing excess waste and damaging profits.

Which type of cost centre would be most useful in this situation?

Options:

A.

Activity

B.

Function

C.

Equipment

D.

Service location

Discussion
Question 19

A manufacturing company has four production departments. Overheads have been apportioned between them as follows:

Questions 19

It takes each department 4 hours, 4 hours, 2 hours and 3 hours respectively to produce the company's only product. The company recovers costs on the basis of labour hours. They plan to produce 6,000 units

What will the overhead absorption rate per unit be in £'s?

Select the correct answer from the choices below

Options:

A.

£7.50

B.

£7.90

C.

£7JO

D.

£8.00

Discussion
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