Cima examstrust cima Ba2 Online Access by Kathleen q344 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:	kathleen

Question 32

A company uses full cost pricing. The unit costs for product Z are given below.

Questions 32

What price per unit should be charged in order to achieve a profit margin of 20%?

Give your answer to the nearest cent.

Options:

Discussion

Question 33

The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.

The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

Options:

Stepped fixed cost

Variable cost

Semi-variable cost

Fixed cost

Discussion

Question 34

A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.

Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

Options:

2 years 8 months

1 year 9 months

1 year 7 months

2 years 6 months

Discussion

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