Free CIMA BA2 Exam Dumps Questions & Answers
| Exam Code/Number: | BA2Join the discussion |
| Exam Name: | Fundamentals of management accounting |
| Certification: | CIMA |
| Free Question Number: | 392 |
| Publish Date: | Jul 04, 2026 |
| # of views: | 2873 |
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In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
Refer to the exhibit.
PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?
FL uses an absorption costing system. The overhead absorption rate for production overheads is $8.60 per direct labour hour.
Budgeted production overhead costs for the year were $473,000 and actual costs incurred were $468,000.
56,000 labour hours were used.
Which ONE of the following statements is correct?
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z?
Give your answer to the nearest dollar.