Unbelievable benefits for you to use BA2 actual pass dumps

We are confident enough that if your use CIMA BA2 exam dumps, you can successfully pass the exam, which is definitely beneficial to your future job-hunting. As we all know, holding the BA2 certificate means success in the field. If you pass the exam and get a certificate, you are most likely to be recruited by some big companies and be highly valued by your boss. Therefore, you have more opportunities and possibilities to get high salary and prestigious position and at the same time you can enjoy comfortable working conditions, which are never imagined before. What's more, since BA2 : Fundamentals of management accounting free practice dumps files we offered are so latest and well-planned and the materials almost cover all knowledge about the actual test. Therefore, you can have a deep understanding of BA2 actual pdf training and at the same time, your professional knowledge and skills must be improved a lot, which will win unexpected admiration and praise from your colleagues in this industry.

After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Updated BA2 exam dumps for 100% pass

In order to make our customers have a full knowledge about BA2 exam and make a systematic preparation for it, our experts are ready to have a check at the BA2 valid study dumps every day to see whether they have been renewed. If so, our system will immediately send these CIMA Business Accounting BA2 latest study torrent to our customers, which is done automatically. If you cannot receive our BA2 free practice dumps which are updated at a regular time, it is more likely that your computer system regards our email as the junk mail. So don't worry too much, you just check your junk mail and then you may find the BA2 actual pdf training which are useful to you. In addition, after receiving our goods, if you have any question about the renewal of the CIMA Business Accounting BA2 actual questions & answers, you can directly contact our experts and they will do their best to deal with your problems and give the professional advice for your study.

With the acceleration of globalization in recent years, many industries have enjoyed the unprecedented boom in the course of their development, especially for this industry. It is known to us, the CIMA certification has been one of the most important certification in this industry. Therefore, entering into this field becomes everyone's dream, especially getting the BA2 certification. Nevertheless, it is not very easy to find a job in this field as you have imagined. Why? The reason is that there are a large amount of fierce competitions in this line. Many employers want to find the most capable and talented person when recruiting someone for a position. How to increase your ability and get the preference from your boss? The answer is to participate in the CIMA Business Accounting BA2 actual examination and gain the certificate which is highly valued by the international organizations. In order to help you pass BA2 actual exam quickly, our company will offer the top service, comprehensive and well-designed BA2 free practice dumps for you. So don't hesitate to join us, we can bring you a promising future.

CIMA Fundamentals of management accounting Sample Questions:

1. It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 50,000 and 40,000 units respectively.
The budgeted production for November will be

2. The value of the capital invested in producing and selling product F is $600,000. A return on investment of
14% is required from all products.
Budgeted production and sales of product F for next period are 25,000 units and the standard cost per unit is
$33.
In order to achieve the required return on investment the selling price per unit of product F must be

A) $36.36
B) $3.36
C) $57.00
D) $37.62

3. Which of these descriptions most accurately describes a cost centre?

A) A cost centre is a location where all costs across the company are consolidated into one account.
B) A cost centre is a location where all costs relating to certain activities and functions are stored.
C) A cost centre is an office where costs for a specific activity are stored.

4. Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

A) £6,250 adverse
B) £6,406 favourable
C) £6,406 adverse
D) £6,250 favourable

5. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $27,500
C) $5,000
D) $30,000

Solutions: