CIMA BA2 : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1,000 units. The details of the costs are shown below:
The total budget variance was:

A) £3,000 adverse
B) £19,750 favourable
C) £2,000 adverse
D) £5,000 adverse

2. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) An adverse labour efficiency variance.
B) A favourable labour rate variance.
C) An adverse sales price variance.
D) An adverse material price variance.
E) A favourable sales volume contribution variance.

3. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 492,000 kg
B) 496,000 kg
C) 516,000 kg
D) 504,000 kg

4. The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

A) $114.00
B) $120.00
C) $119.70
D) $10.00

5. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Royalties paid to the designers of the products.
B) Commissions paid to the sales team.
C) Factory rent.
D) Maintenance costs for the company's only production line.
E) Salary paid to the factory manager.

Solutions: