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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?

2. 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) £1500 Favourable
B) £1800 Favourable
C) £60 Favourable
D) £6 Favourable

3. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the fixed cost changed to $445,000, the breakeven point would not change.
B) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the selling price changed to $22 per unit, the breakeven point would become lower.

4. Refer to the exhibit.

The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:

5. Overhead allocation is best described as:

A) The process of sharing costs amongst two or more cost centers
B) The identification of overhead cost variances
C) The charging of overheads to cost units produced
D) The identification of costs specifically attributable to a particular cost centre

Solutions: