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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
What are the break-even units?

A) 40,000
B) 80,000
C) 240,000
D) 120,000

2. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:

3. An abnormal loss in a process occurs when:

A) Actual losses are less than the normal loss level
B) Costs are increased as a result of defective materials
C) Actual losses are greater than the normal loss level
D) Production levels are below budget

4. Refer to the Exhibit.

AM Ltd. makes and sells a single product for which the standard cost information is as follows:
* Budgeted production for the period is 30000 units.
* The actual results for the period were as follows:

What is the variable overhead expenditure variance?

A) 13,161 adverse
B) 13,600 adverse
C) 13,161 favourable
D) 13,600 favourable

5. Overhead apportionment is best described as:

A) The identification of overhead cost variances
B) The charging of overheads to cost units produced
C) The identification of costs specifically attributable to a particular cost centre
D) The process of sharing costs amongst two or more cost centers

Solutions: