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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 was full cost of output to finished goods in August?

A) $53,580
B) $52,687
C) $55,460
D) $51,764

2. The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is:

A) $3,340 adverse
B) $3,260 adverse
C) $3,260 favourable
D) $18,580 adverse

3. Refer to the exhibit.

A proposal to purchase a new packing machine contains the following estimates.
In addition it is estimated that a supervisor who is currently paid a salary of $30,000 will spend 5% of their time overseeing the operation of this machine.
The cost of capital is 16%.
The net present value (NPV) for the investment in the machine is closest to

A) $53,550
B) $10,876
C) $51,627
D) $50,181

4. The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?

A) £1000 Adverse
B) £4250 Favourable
C) £2500 Adverse
D) £1500 Favourable

5. The net present value (NPV) of an investment is as follows.
NPV at 14% = $6,320
NPV at 18% = ($4,600) negative
The internal rate of return (IRR) of the investment is closest to

A) 16.3%
B) 20.3%
C) 14.6%
D) 16.0%

Solutions: