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BA2 PDF DEMO:

QUESTION NO: 1
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741

QUESTION NO: 2
Refer to the exhibit.
John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:
Answer:
$87

QUESTION NO: 3
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?
A. 70,9%
B. 41,5%
C. 40,0%
D. 58,5%
Answer: D

QUESTION NO: 4
Overhead absorption is best described as:
A. The charging of overheads to cost units produced
B. The identification of costs specifically attributable to a particular cost centre
C. The process of sharing costs amongst two or more cost centres
D. The identification of overhead cost variances
Answer: A

QUESTION NO: 5
Which of the following best describes a step cost?
A. A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
B. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
C. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
D. A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
Answer: C

SAP C_C4H32_2411 - 我們的Royalholidayclubbed的資深專家正在不斷地提升我們的培訓資料的品質。 AFP CTP - 你對Royalholidayclubbed瞭解多少呢?你有沒有用過Royalholidayclubbed的IT考試考古題,或者你有沒有聽到周圍的人提到過Royalholidayclubbed的考試資料呢?作為IT認證考試的相關資料的專業提供者,Royalholidayclubbed肯定是你見過的最好的網站。 Microsoft MS-900-KR - 當然在競爭激烈的IT行業裏面也不例外。 你可以先從通過Amazon SAP-C02-KR認證考試開始,因為這是CIMA的一個非常重要的考試。 在Royalholidayclubbed的網站上你可以免費下載Royalholidayclubbed為你提供的關於CIMA Snowflake ADA-C01 認證考試學習指南和部分練習題及答案作為嘗試。

Updated: May 28, 2022

 

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