Online Access Free CIMAPRO17-BA2-X1-ENG Exam Questions
| Exam Code: | CIMAPRO17-BA2-X1-ENG |
| Exam Name: | BA2 – Fundamentals of Management Accounting Question Tutorial |
| Certification Provider: | CIMA |
| Free Question Number: | 60 |
| Posted: | Oct 21, 2025 |
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The records of a manufacturing company show the following relationship between total cost and output.
The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.
A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:
The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?
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?