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

1. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A) Outlet D
B) Outlet B
C) Outlet C
D) Outlet A

2. 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 basic pay hours should not be flexed; they should remain at 1,000 hours.
B) The material price should be flexed to the actual figure of $3.10 per kg.
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 quantity should be flexed to 60,000 + 10% = 66,000 kg.

3. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
B) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
C) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

4. 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) 1,700 units
C) 3,300 units
D) 3,900 units

5. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

Solutions: