Free CIMAPRA17-BA2-1 Exam Dumps

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Question No: 1

CorrectText

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.

Question No: 2

MultipleChoice

Refer to the exhibit.

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was 2 per kg more than the standard price.

The following information for material 'Z' relates to period 7:

What was the material price variance for 'Z' in period 7?

Options

A2 adverse

B40 adverse

C400 adverse

D500 adverse

Question No: 3

MultipleChoice

The International Federation of Accountants (IFAC) stated that it was important that ''accountants in business'' should understand what the drivers of stakeholder value are. Which of the following statements is valid?

Options

AAnyone with an interest in an organisation can be considered to be one of its stakeholders.

BStakeholders must be external to the organisation.

COnly an organisation's shareholders and employees can be considered to be its stakeholders.

DOnly an organisation's shareholders can be considered to be its stakeholders.

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