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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company uses a job costing system and recovers overheads on a direct labour cost basis.
Budgeted direct labour hours for the period were 60,000 at a cost of £270,000. Budgeted production overheads were £648,000 and actual production overheads for the period were £621,000.
Job no. 247 has the following production costs:
The production overheads to be charged to Job no. 247 will be.

2. A company operates a full cost system of pricing. Production overheads are absorbed using a pre-determined absorption rate of £3.50 per machine hour. The direct production cost of product A is £15 per unit and it utilises 6 machine hours per unit. The mark-up for non-production costs is 10% of total production cost. The company wants to make a 25% return on sales revenue for all products.
The required selling price for Product A, to two decimal places, is:

3. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $50.77
B) $44.55
C) $47.00
D) $54.00

4. Normal loss which has a scrap value in a process should be valued at:

A) Nil value
B) Scrap value only
C) A full share of the process costs on the same basis as good production
D) A full share of the process cost minus the scrap value of the normal loss

5. During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had finished ahead of schedule.
How will this be inputted into the Job B account?

A) Job B, £1,000 debit
B) Job B, £1,000 credit
C) Job A, £1,000 credit
D) Job A, £1,000 debit

Solutions: