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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
Scrapped units have no value.
There was no opening or closing work in progress for August.
What is the value of the abnormal gain in August?

A) $1,880
B) $893
C) Nil
D) $1,816

2. Which of the following best describes a step cost?

A) A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
B) A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
C) A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
D) A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.

3. Refer to the exhibit.

BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?

A) $372,223
B) $350,636
C) $360,794
D) $355,080

4. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV increase; payback period increase
B) NPV decrease; payback period decrease
C) NPV decrease; payback period stay the same
D) NPV decrease; payback period increase

5. The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was

A) $280 adverse
B) $390 adverse
C) $680 adverse
D) $160 adverse

Solutions: