Cima certleader ba2 Reviews Questions by Dorothea q229 vce pdf

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Exam Name:	Fundamentals of management accounting
Exam Code:	BA2 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	392 Q&A's	Shared By:	dorothea

Question 44

A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.

The variable cost per unit is:

Give your answer to 2 decimal places.

Options:

Discussion

Question 45

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

Options:

Machine hours

Net book value

Original cost

Replacement cost

Discussion

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Question 46

In the process account, the accounting treatment of the value of the abnormal loss is:

Options:

Credit Process account Debit Abnormal Loss account

Debit Process account Credit Abnormal Loss account

Credit Process account Debit Normal Loss account

Debit Process account Credit Normal Loss account

Discussion

Question 47

Refer to the exhibit.

Questions 47