Cima udemy selected Ba2 Cima Certificate Questions Answers by Dulcie q191 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:	dulcie

Question 8

Refer to the exhibit.

Questions 8

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.

The following information for material 'Z' relates to period 7:

What was the material price variance for 'Z' in period 7?

Options:

£2 adverse

£40 adverse

£400 adverse

£500 adverse

Discussion

Question 9

Refer to the exhibit.

Questions 9

A project is forecast to generate the following cash flows.

Using three decimal places in all discount factors, the net present value (NPV) for the project at a cost of capital of 14.5% is (to the nearest $)

Options:

Discussion

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Question 10

Which of the following is not a relevant cost?

Options:

Sunk cost

Incremental cost

Avoidable cost

Differential cost

Discussion

Question 11

An increase in variable costs per unit, where selling price and fixed costs remain constant, will result in which of the following:

Options:

A fall in the number of units required to break-even