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CIMA Fundamentals of management accounting Sample Questions:

1. A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A) $21
B) $29
C) $27
D) $35

2. Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?

A) Activity
B) Equipment
C) Service location

3. The variable overhead expenditure variance is:

A) The difference between the variable overheads incurred and the flexed budget allowance for variable overheads
B) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
C) The over or under absorbed variable overhead
D) The actual hours worked multiplied by the variable absorption rate

4. Based upon extensive historical evidence, a company's daily sales volume is known to be normally distributed with a mean of 1,728 units and a standard deviation of 273 units.
What is the probability that, on any one day, the sales volume will be at least 1,300 units?

A) 44.18%
B) 73.89%
C) 94.18%
D) 5.82%

5. Refer to the exhibit.

Budget information for 'Crome Ltd' is as follows:
The budgeted cost allowance for the sale of 1000 units would be:

A) £32,000
B) £25,846
C) £30,000
D) £48,000

Solutions: