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CIMA Fundamentals of management accounting Sample Questions:

1. An increase in variable costs per unit, where selling price and fixed costs remain constant, will result in which of the following:

A) A fall in the number of units required to break-even
B) A decrease in the profit/volume ratio
C) An increase in the contribution per unit
D) An increase in the margin of safety

2. Refer to the exhibit.

The indirect costs of a hospital's Radiology Department consists mainly of equipment related costs. Details of the budget for Period 4 are:
The most appropriate overhead absorption rate is:

A) £6 per machine hour
B) 10% of machine value
C) 400% of radiologists' wages
D) £3 per staff hour

3. Refer to the exhibit.

The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency of $150 adverse.
The actual direct labour cost in the month was:

4. Refer to the exhibit.

The prime cost of product 'Z' is as follows:
Overheads are absorbed at £4.00 per labor hour in Department 1 and £6.00 per labor hour in Department 2.
The production cost of Product Z, to the nearest £, will be:
Give your answer to 2 decimal places.

5. Which of the following statements are true of Risk? Select ALL that apply.

A) Risks are always worth taking.
B) The outcomes are quantifiable.
C) Various outcomes are expected but their probabilities are unknown.
D) There is no previous experience to base predictions on.
E) The future outcome is completely unknown.
F) Risks are never worth taking.

Solutions: