BA2 Exam Dumps - Fundamentals of management accounting
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Refer to the exhibit.
A company has the following budget information for next year:
The raw materials usage budget for the years is:
Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases
Which one of the following is NOT one of the main roles of the management accountant?
Refer to the exhibit.
The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:
A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.
The variable cost per unit is:
Give your answer to 2 decimal places.
Which one of the following is NOT one of the five stated fundamental principles of CIMA's code of ethics?
SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was £1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.
Overheads for the period were.
Refer to the exhibit.
The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.