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

1. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 9,000
B) 32,000
C) 8,000
D) 36,000

2. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

3. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
C) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
D) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.

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

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

5. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) An adverse material price variance.
B) A favourable sales volume contribution variance.
C) An adverse sales price variance.
D) An adverse labour efficiency variance.
E) A favourable labour rate variance.

Solutions: