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CIMA Updated BA2 Exam Questions and Answers by kathleen

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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: 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
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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:

A.

Stepped fixed cost

B.

Variable cost

C.

Semi-variable cost

D.

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:

A.

2 years 8 months

B.

1 year 9 months

C.

1 year 7 months

D.

2 years 6 months

Discussion
Question 35

An organisation’s management report contains the following data:

Questions 35

Which division has the highest operating margin percentage?

Options:

A.

Division A

B.

Division B

C.

Division C

D.

Division D

Discussion
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