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

1. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 58,5%
B) 70,9%
C) 40,0%
D) 41,5%

2. Which of the following statements regarding variances is valid?

A) An adverse labour rate variance could explain a favourable labour efficiency variance.
B) Poor supervision could explain a favourable labour rate variance.
C) Improved maintenance of production machinery could explain an adverse material usage variance.
D) Using higher quality material than standard could explain an adverse labour efficiency variance.

3. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
B) The basic pay hours should not be flexed; they should remain at 1,000 hours.
C) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
D) The fixed costs should be flexed to $40,000 + 10% = $44,000.
E) The material price should be flexed to the actual figure of $3.10 per kg.

4. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) A favourable sales volume contribution variance.
B) An adverse labour efficiency variance.
C) An adverse sales price variance.
D) A favourable labour rate variance.
E) An adverse material price variance.

5. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $50.77
B) $47.00
C) $54.00
D) $44.55

Solutions: