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

1. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Maintenance costs for the company's only production line.
B) Salary paid to the factory manager.
C) Royalties paid to the designers of the products.
D) Factory rent.
E) Commissions paid to the sales team.

2. FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

3. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

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

4. Which type of budget would be the most suitable for a cash budget?

A) Incremental budget
B) Fixed budget
C) Flexible budget
D) Rolling budget

5. 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 material quantity should be flexed to 60,000 + 10% = 66,000 kg.
B) The basic pay hours should not be flexed; they should remain at 1,000 hours.
C) The material price should be flexed to the actual figure of $3.10 per kg.
D) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
E) The fixed costs should be flexed to $40,000 + 10% = $44,000.

Solutions: