Cima freetechexam full Access Ba2 Tutorials by Fred q76 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:	fred

Question 48

In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

Options:

a variable cost

a semi-variable cost

a fixed cost

a step cost

Discussion

Question 49

In a manufacturing company which produces a range of products, the production manager's salary would be classified as A.

Options:

Direct labour cost

Direct expense

Indirect labour cost

Indirect expense

Discussion

Question 50

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?

Options:

Variable cost per tonne-kilometre

Fixed cost per kilometre

Variable cost per kilometre

Fixed cost per vehicle per month

Discussion

Question 51

Refer to the exhibit.

Questions 51

The following data relates to Department A within a business unit.

The overhead absorption rate per direct labour hour for Department A is:

Give your answer to 2 decimal places.

Options:

Discussion

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