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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A) $7,810
B) $74,810
C) $74,029
D) $75,448

2. The direct labour efficiency variance is:

A) The difference between the actual wages paid and what should have been paid for the hours worked
B) The difference between actual wages paid and the standard labour cost for the output produced
C) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labour
D) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced

3. 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 30,000 units.
The actual results for the period were as follows:

What is the variable overhead efficiency variance?

A) £5,600 favorable
B) £5,600 adverse
C) £5,161 adverse
D) £5,161 favorable

4. 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.
What was the actual sales revenue for Product W in April?

A) $111,300
B) $115,200
C) $108,000
D) $111,900

5. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 9,000
B) 8,000
C) 32,000
D) 36,000

Solutions: