CIMA BA2

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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

A) £6,250 favourable
B) £6,406 favourable
C) £6,406 adverse
D) £6,250 adverse

2. A company manufactures three products using the same direct labour which will be in short supply next month. No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.

3. You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.
You are concerned that certain parts of the production line are producing excess waste and damaging profits.
Which type of cost centre would be most useful in this situation?

A) Function
B) Activity
C) Service location
D) Equipment

4. An abnormal loss in a process occurs when:

A) Actual losses are less than the normal loss level
B) Costs are increased as a result of defective materials
C) Actual losses are greater than the normal loss level
D) Production levels are below budget

5. In order for the information in a management accounting report to be authoritative its contents must be:

A) both financial and non-financial.
B) complete and reported in a timely manner.
C) trusted and from reliable sources.
D) complete and relevant.

Solutions: