CIMA BA2 – Fundamentals of Management Accounting Question Tutorial : CIMAPRO17-BA2-X1-ENG

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $5,000
C) $27,500
D) $30,000

2. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $462 favourable.
B) $462 adverse.
C) $2,202 adverse.
D) $2,202 favourable.

3. Which of the following statements regarding variances is valid?

A) Using higher quality material than standard could explain an adverse labour efficiency variance.
B) Improved maintenance of production machinery could explain an adverse material usage variance.
C) Poor supervision could explain a favourable labour rate variance.
D) An adverse labour rate variance could explain a favourable labour efficiency variance.

4. Which of the following is a relevant cost?

A) An incremental cost
B) A sunk cost
C) A historical cost
D) A committed cost

5. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Royalties paid on per unit basis are an example of an indirect expense.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

Solutions: