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CIMA Business Accounting BA2 Within a year, we provide free updates.
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BA2 PDF DEMO:
QUESTION NO: 1
Refer to the exhibit.
The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.
Answer:
£13.17
QUESTION NO: 2
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A. Division A
B. Division B
C. Division C
D. Division D
Answer: C
QUESTION NO: 3
Refer to the exhibit.
The budget for WP for the month of September contained the following data:
During the month the actual number of units produced was 1,860. The management accounts showed a direct material price variance of $1,200F and direct material usage variance of $180A. The direct materials purchased were 1,200 kg.
The actual quantity of material used in the month was
Answer:
960 kg
QUESTION NO: 4
Which THREE of the following statements could explain why a favourable sales volume contribution variance has arisen?
A. The actual contribution per unit was higher than standard
B. Higher quality output attracted more customers than expected
C. The original budgeted sales volume was set unrealistically low
D. The actual selling price was lower than standard
E. The original budgeted sales volume was set unrealistically high
F. The actual selling price was higher than standard
Answer: B,C,D
QUESTION NO: 5
A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A. Outlet A
B. Outlet C
C. Outlet D
D. Outlet B
Answer: B
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Updated: May 28, 2022