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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Over absorption of overhead will always arise when:

A) absorbed overhead is lower than actual overhead incurred
B) actual overhead incurred is lower than absorbed overhead
C) actual overhead incurred is lower than budgeted overhead
D) absorbed overhead is higher than budgeted overhead

2. Refer to the exhibit.

The standard labour cost per unit of product 'B' is $24 (6 hours @ $4 per hour).
During period 5 the following details were recorded:
The output during period 5 was

3. Refer to the exhibit.

Xell Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 3 the price paid for material 'A' was £6 per kg less than the standard price.
The following information for material 'A' relates to period 3:
What was the material price variance for period 3?

A) £1800 Favourable
B) £60 Favourable
C) £6 Favourable
D) £1500 Favourable

4. Refer to the exhibit.

The following extracts are taken from a company's budgetary planning papers, showing the budgeted costs to be incurred at two activity levels:
Direct material is a wholly variable cost.
Direct labour is a semi-variable cost.
Production overhead is a step cost, with a single step at an output of 450 units.
The total budget cost allowance for an output of 480 units is:

5. A company's output level increases but remains within the relevant range. Which ONE of the following statements is incorrect?

A) Total variable costs will increase
B) Variable costs per unit will decrease
C) Fixed costs per unit will decrease
D) Total fixed costs will remain the same

Solutions: