CIMA BA2 : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
The budgeted contribution for Product W in April was to the nearest $000:

Question 2

Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable overhead efficiency variance in September?

A. $450 adverse
B. $650 adverse
C. $650 favorable
D. $450 favorable

Question 3

The gradient of the line plotted on a profit/volume (PV) graph is determined by:

A. The margin of safety
B. The number of units sold
C. The profit/volume ratio
D. The fixed costs

Question 4

CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
What was the value of normal loss during the month? Give your answer to one decimal place.

Question 5

Each finished carton of product P contains 15 litres of liquid L.
During the production process there is an unavoidable loss of 20% of the liquid input. The standard price of liquid L is $2 per litre.
The standard ingredient cost for liquid L shown on the standard cost card for one carton of product P will be

A. $18.75
B. $36.00
C. $30.00
D. $37.50

Solutions: