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CIMA Fundamentals of management accounting Sample Questions:
1. Refer to the exhibit.
Xell Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 3 the price paid for material 'A' was £6 per kg less than the standard price.
The following information for material 'A' relates to period 3:
What was the material price variance for period 3?
A) £6 Favourable
B) £1800 Favourable
C) £1500 Favourable
D) £60 Favourable
2. Which of the following would NOT be an appropriate performance measure for a profit centre manager?
A) Return on capital employed
B) Sales price variance
C) Gross margin
D) Contribution per unit
3. A company operates a flexible budget system. A budget for direct material cost is set at £12500 for 2500 kgs of material.
It is budgeted that all materials will be obtained at a 5% discount when total production is in excess of 2700 kgs.
What variance is reported if actual material usage is 3000 kgs and the actual cost is £13500?
A) £1250 favourable
B) £750 favourable
C) £1000 adverse
D) £1500 favourable
4. Which of the following statements about batch costing is true?
A) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
B) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
C) Batch costing must use marginal costing.
D) Batch costing must use absorption costing.
5. An overtime premium may be defined as:
A) The rate of pay at which overtime hours are paid
B) The additional payment made during overtime hours
C) The total number of overtime hours worked
D) A premium paid to workers with special skills
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: B |
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