CIMA BA2 Question Answer
Refer to the exhibit.
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.
The actual direct labour hours in the month was:
CIMA BA2 Summary
- Vendor: CIMA
- Product: BA2
- Update on: Jul 29, 2025
- Questions: 392
