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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget volume variance was:

2. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written-down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $30,000 for the machine.
B) A relevant cost of $40,000 for the redundancy payment.
C) A relevant cost of $5,000 for the viability report.
D) A relevant cost of $25,000 each year for administration.
E) A relevant cost of $10,000 for the machine.
F) A relevant revenue of $12,000 for the machine.

3. 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.

4. Normal loss which has a scrap value in a process should be valued at:

A) Nil value
B) Scrap value only
C) A full share of the process costs on the same basis as good production
D) A full share of the process cost minus the scrap value of the normal loss

5. Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The payback period for the investment in the machine is closest to:

A) 1 year 10 months
B) 2 years 5 months
C) 3 years 3 months
D) 1 year 8 months

Solutions: