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CIMA Fundamentals of management accounting Sample Questions:

1. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,300 units
B) 1,700 units
C) 3,900 units
D) 8,900 units

2. CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

3. Which of the following may result in a favourable material price variance? (Select ALL that apply.)

A) Efficient purchasing
B) Inflation of prices
C) Material price decrease
D) Discounted products
E) Inefficient purchasing

4. Refer to the exhibit.

The wages analysis for the welding department of a manufacturing company is given below:
What is the direct labor cost for the welding department?

A) $38,490
B) $30,250
C) $40,550
D) $36,890

5. Which of the following would have an impact on the cash budget?
(a) Change in payables terms
(b) Change in the rate of depreciation
(c) Change in the percentage discount allowed
(d) Change of inventory holding policy

A) (a), (b) and (c)
B) None of the above
C) (a), (c) and (d)
D) All of the above

Solutions: