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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. The term 'budgetary slack' refers to the:

A) Intentional over estimation of costs and/or under estimation of revenue in a budget
B) Lead time between the preparation of the functional budgets and the approval of the master budget by senior management
C) Difference between the budgeted output and the actual output
D) Difference between budgeted capacity utilization and full capacity

2. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.45; The fixed cost = $ 320 000
B) The variable cost per tray = $0.65; The fixed cost = $ 550 000
C) The variable cost per tray = $0.85; The fixed cost = $ 530 000
D) The variable cost per tray = $0.75; The fixed cost = $ 490 000

3. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?

A) The material price planning variance - Ingredient B was $59 000 F
B) The material price planning variance - Ingredient B was $64 000 F
C) The material price planning variance - Ingredient B was $57 000 F
D) The material price planning variance - Ingredient B was $54 000 F

4.
Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?

A) $9050
B) $8675
C) $7698
D) $6390

5. A university is trying to decide whether or not to advertise a new post-graduate degree programme. The number of students starting the programme is dependent on economic conditions. If conditions are poor, it is expected that the programme will attract 40 students without advertising. There is a 60% chance that economic conditions will be poor. If economic conditions are good it is expected that the programme will attract only 20 students without advertising. There is a 40% chance that economic conditions will be good.
If the programme is advertised and economic conditions are poor, there is a 65% chance that the advertising will stimulate further demand and student numbers will increase to 50. If economic conditions are good, there is a 25% chance the advertising will stimulate further demand and numbers will increase to 25 students.
The profit expected, before deducting the cost of advertising, at different levels of student numbers are as follows:

The cost of advertising the programme will be $15,000.
Required:
Demonstrate, using a decision tree, whether the programme should be advertised.

A) No, the programme should not be advertised as there will be a loss $92 000
B) No, the programme should not be advertised as there will be a loss $82 000
C) Yes, the programme should be advertised as the profit will be $82 000
D) Yes, the programme should be advertised as the profit will be $92 000

Solutions: