Simulate the real exam

We provide different versions of BA2 practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the BA2 best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

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Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our BA2 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our BA2 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of BA2 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our BA2 certification training files again and again, which may help you to get the highest score in the IT exam.

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Fast delivery in 5 to 10 minutes after payment

Our company knows that time is precious especially for those who are preparing for CIMA BA2 exam, just like the old saying goes "Time flies like an arrow, and time lost never returns." We have tried our best to provide our customers the fastest delivery. We can ensure you that you will receive our BA2 practice exam materials within 5 to 10 minutes after payment, this marks the fastest delivery speed in this field. Therefore, you will have more time to prepare for the BA2 actual exam. Our operation system will send the BA2 best questions to the e-mail address you used for payment, and all you need to do is just waiting for a while then check your mailbox.

CIMA Fundamentals of management accounting Sample Questions:

1. The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

A) $10.00
B) $114.00
C) $119.70
D) $120.00

2. Refer to the exhibit.

A company manufactures three components on the same machine, on which there is spare capacity. An external supplier has offered to supply all of the company's requirements of the components. Data for the components are as follows:
Which components should be purchased from the external supplier?

A) Components X and Z
B) Components X, Y and Z
C) Components Y and Z
D) Component X only

3. Refer to the exhibit.

The indirect costs of a hospital's Radiology Department consists mainly of equipment related costs. Details of the budget for Period 4 are:
The most appropriate overhead absorption rate is:

A) £6 per machine hour
B) £3 per staff hour
C) 10% of machine value
D) 400% of radiologists' wages

4. The company Andrew works for currently uses traditional absorption costing. He needs to convince his manager that the company should be using activity based costing instead.
Andrew has compiled this list of advantages:
(1)ABC will allow us to make better pricing decisions
(2)ABC will give us tighter control over costs as we will be able to pinpoint inefficiencies (3)ABC will help improve our product mix by highlighting the best combination of materials (4)ABC is suitable for our business as we only produce one product Which statement or statements are INCORRECT?

A) (1) and (2)
B) (2) and (4)
C) (1) and (3)
D) (2) and (3)
E) (1) and (4)
F) (3) and (4)

5. An abnormal loss in a process occurs when:

A) Actual losses are greater than the normal loss level
B) Costs are increased as a result of defective materials
C) Actual losses are less than the normal loss level
D) Production levels are below budget

Solutions: