Free BA2 Exam Braindumps (page: 17)

Page 17 of 99

The variable overhead efficiency variance is:

  1. The same as the direct labour efficiency variance
  2. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
  3. The difference between the actual variable overheads incurred and those absorbed
  4. The actual hours worked multiplied by the variable overhead absorption rate

Answer(s): B



Refer to the Exhibit.



Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:



In a period in which machine hours are in short supply, which of the following options is the rank order of production?

Answer is:

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): A



CORRECT TEXT

A company operates a full cost system of pricing. Production overheads are absorbed using a pre-determined absorption rate of £3.50 per machine hour. The direct production cost of product A is £15 per unit and it utilises 6 machine hours per unit. The mark-up for non-production costs is 10% of total production cost. The company applies a 25% mark-up on total cost for all products.

The required selling price for Product A, to two decimal places, is:

  1. £49.52

Answer(s): A



CORRECT TEXT

Refer to the Exhibit.



The following details have been extracted from the receivables collection records of SBC:

The amount budgeted to be received in September from credit sales is, to the nearest £000:

  1. £257000

Answer(s): A



Page 17 of 99



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@MaBlerh commented on June 02, 2024
Good exam simulation questions
Anonymous
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