CIMA Updated BA2 Exam Questions and Answers by samantha

A budget that can be flexed if the inflation level is different from forecast

A budget that can be flexed if the activity level is different from forecast

A budget that can be flexed if unit variable costs are different from forecast

A budget that can be flexed if fixed costs are different from forecast

Salary paid to the factory manager.

Factory rent.

Maintenance costs for the company’s only production line.

Commissions paid to the sales team.

Royalties paid to the designers of the products.

Return on capital employed

Contribution per unit

Sales price variance

Gross margin

Sufficiently accurate.

Focused on the decision to be made.

Available immediately.

Governed by financial reporting standards.