Free BA2 Exam Braindumps (page: 27)

Page 27 of 99

Which of the following are NOT behavioural aspects of budgetary controls? (Select ALL that apply.)

  1. Motivation
  2. Irrational spending
  3. Budget negotiation
  4. Short term focus
  5. Competitiveness
  6. Long term focus

Answer(s): E,F



CORRECT TEXT

The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000.
The break-even point is 70,000 units.

The selling price of the product is:

Give your answer to 2 decimal places.

  1. £9.03

Answer(s): A



Refer to the exhibit.


The management accountant has completed the appraisal of a project which is forecast to generate the following cash flows.

It has now been discovered that the cash inflow in year 3 has been overestimated.

What will be the effect on the calculated net present value (NPV) and the payback period?

  1. NPV increase; payback period increase
  2. NPV decrease; payback period increase
  3. NPV decrease; payback period stay the same
  4. NPV decrease; payback period decrease

Answer(s): C



Refer to the exhibit.



ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:

What selling price would be required for ZAP to break even?

  1. $1.65
  2. $1.20
  3. $1.25
  4. $0.80

Answer(s): A



Page 27 of 99



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