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CIMA Fundamentals of management accounting Sample Questions:

1. The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was

A) $680 adverse
B) $390 adverse
C) $160 adverse
D) $280 adverse

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

3. Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

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

4. Refer to the exhibit.

RD operates as shopfitters in the retail industry. Job 265 involves the refit of a major city toy store. The following information is available for the job:
What is the selling price for Job 265?

A) $182,827
B) $191,400
C) $171,400
D) $204,160

5. Refer to the exhibit.

The Solo Company makes only one type of product. The budgeted profit statement for the next year, when output is budgeted to be 50,000 units is:
The margin of safety is:

Solutions: