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

1. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The closing inventory.
B) The under or over absorbed fixed production overheads.
C) The fixed production overhead absorption rate.
D) The opening inventory.
E) The actual fixed production overheads.

2. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $75,500
B) $71,672
C) $70,720
D) $71,821

3. 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) $44.55
B) $54.00
C) $47.00
D) $50.77

4. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

A) $6,220 adverse.
B) $9,267 adverse.
C) $16,000 adverse.
D) $5,666 adverse.

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

Solutions: