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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. In responsibility accounting, costs and revenues are grouped according to:

A) their function.
B) their behaviour.
C) the budget holder.
D) the service provided.

2. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Gross margin
B) Return on capital employed
C) Contribution per unit
D) Sales price variance

3. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $8
B) $6
C) $9
D) $7

4. A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A) $35
B) $29
C) $27
D) $21

5. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
B) The basic pay hours should not be flexed; they should remain at 1,000 hours.
C) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
D) The fixed costs should be flexed to $40,000 + 10% = $44,000.
E) The material price should be flexed to the actual figure of $3.10 per kg.

Solutions: