Free BA2 Exam Braindumps (page: 25)

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CORRECT TEXT

Refer to the exhibit.



SL manufactures a single product, the cost and selling price of which are given below:

Fixed overheads per unit are based on a budgeted production volume of 25,000 units.

Budgeted sales are assumed to be 25,000 units.

If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?

  1. 16%

Answer(s): A



Which of the following is the LEAST appropriate basis on which to apportion the insurance costs of plant and machinery:

  1. Machine hours
  2. Net book value
  3. Original cost
  4. Replacement cost

Answer(s): A



Which ONE of the following would be the LEAST effective performance indicator for a distribution manager who is responsible for controlling the cost of the transport fleet?

  1. Variable cost per tonne-kilometre
  2. Fixed cost per kilometre
  3. Variable cost per kilometre
  4. Fixed cost per vehicle per month

Answer(s): B



GB Limited operates a standard costing system. During the month 18,500 labour hours were worked at a standard cost of $6 per hour. The labour efficiency variance was $8,700 favourable.

How many standard hours were produced?

  1. 1,450
  2. 19,950
  3. 17,050
  4. 18,500

Answer(s): C



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