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

1. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

2. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the fixed cost changed to $445,000, the breakeven point would not change.
B) If the variable cost changed to $16 per unit, the breakeven point would become lower.
C) If the selling price changed to $22 per unit, the breakeven point would become lower.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

3. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Gross margin
B) Return on capital employed
C) Contribution per unit
D) Sales price variance

4. 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) $2,202 adverse.
B) $462 adverse.
C) $2,202 favourable.
D) $462 favourable.

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

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

Solutions: