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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

AM Ltd. makes and sells a single product for which the standard cost information is as follows:
* Budgeted production for the period is 30000 units.
* The actual results for the period were as follows:

What is the variable overhead expenditure variance?

A) 13,161 adverse
B) 13,600 adverse
C) 13,600 favourable
D) 13,161 favourable

2. Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:

3. A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z?
Give your answer to the nearest dollar.

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

5. In an integrated cost and financial accounting system, the accounting entries for charging gross direct wages to production would be:

A) Debit: Work in progress control accountCredit: Production overhead control account
B) Debit: Production overhead control accountCredit: Wages control account
C) Debit: Wages control accountCredit: Bank account
D) Debit: Work in progress control accountCredit: Wages control account

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