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: | Aug 17, 2026 |
| # of views: | 2975 |
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A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
Refer to the exhibit.
A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Conversion:
Refer to the Exhibit.
Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:
In a period in which machine hours are in short supply, which of the following options is the rank order of production?
Answer is: