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

1. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 8,900 units
B) 3,900 units
C) 1,700 units
D) 3,300 units

2. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $2,202 favourable.
B) $2,202 adverse.
C) $462 adverse.
D) $462 favourable.

3. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
B) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
C) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
D) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
E) The raw material inventory at the end of period 2 should be valued at $20 per litre.

4. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $75,500
B) $70,720
C) $71,672
D) $71,821

5. In order for the information in a management accounting report to be authoritative its contents must be:

A) complete and reported in a timely manner.
B) complete and relevant.
C) both financial and non-financial.
D) trusted and from reliable sources.

Solutions: