New Year Sale Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: get65

CIMA Updated BA2 Exam Questions and Answers by dulcie

Page: 2 / 14

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: dulcie
Question 8

Refer to the exhibit.

Questions 8

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.

The following information for material 'Z' relates to period 7:

What was the material price variance for 'Z' in period 7?

Options:

A.

£2 adverse

B.

£40 adverse

C.

£400 adverse

D.

£500 adverse

Discussion
Nell
Are these dumps reliable?
Ernie Nov 23, 2025
Yes, very much so. Cramkey Dumps are created by experienced and certified professionals who have gone through the exams themselves. They understand the importance of providing accurate and relevant information to help you succeed.
Mylo
Excellent dumps with authentic information… I passed my exam with brilliant score.
Dominik Nov 3, 2025
That's amazing! I've been looking for good study material that will help me prepare for my upcoming certification exam. Now, I will try it.
Anya
I must say they're considered the best dumps available and the questions are very similar to what you'll see in the actual exam. Recommended!!!
Cassius Nov 4, 2025
Yes, they offer a 100% success guarantee. And many students who have used them have reported passing their exams with flying colors.
Reeva
Wow what a success I achieved today. Thank you so much Cramkey for amazing Dumps. All students must try it.
Amari Nov 4, 2025
Wow, that's impressive. I'll definitely keep Cramkey in mind for my next exam.
Kingsley
Do anyone guide my how these dumps would be helpful for new students like me?
Haris Nov 17, 2025
Absolutely! They are highly recommended for anyone looking to pass their certification exam. The dumps are easy to understand and follow, making it easier for you to study and retain the information.
Question 9

Refer to the exhibit.

Questions 9

A project is forecast to generate the following cash flows.

Using three decimal places in all discount factors, the net present value (NPV) for the project at a cost of capital of 14.5% is (to the nearest $)

Options:

Discussion
Question 10

Which of the following is not a relevant cost?

Options:

A.

Sunk cost

B.

Incremental cost

C.

Avoidable cost

D.

Differential cost

Discussion
Question 11

An increase in variable costs per unit, where selling price and fixed costs remain constant, will result in which of the following:

Options:

A.

A fall in the number of units required to break-even

B.

A decrease in the profit/volume ratio

C.

An increase in the margin of safety

D.

An increase in the contribution per unit

Discussion
Page: 2 / 14

BA2
PDF

$69.65  $199

BA2 Testing Engine

$78.75  $225

BA2 PDF + Testing Engine

$87.15  $249