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CIMA Fundamentals of management accounting Sample Questions:

1. 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) $111,900
B) $111,300
C) $115,200
D) $108,000

2. Refer to the exhibit.

A company manufactures a single product, and relevant data is as follows:
Note. Overheads are assumed to be related to direct labour hours.
The actual results for the period were as follows:

What is the variable overhead expenditure variance?

A) £5,000 favourable
B) £4,000 adverse
C) £5,000 adverse
D) £4,000 favourable

3. Overtime worked as a result of a rush order at the customers request should be classified as a:

A) Production overhead cost
B) Direct labour cost
C) Direct expense
D) Administration overhead cost

4. A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the production overhead under- or over-absorbed for the period would be:

A) Debit: work in progress control account $5,000
Credit: production overhead control account $5,000
B) Debit: production overhead control account $5,000
Credit: income statement $5,000
C) Debit: income statement $5,000
Credit: production overhead control account $5,000
D) Debit: work in progress control account $5,000
Credit: income statement $5,000

5. Variable costs can best be described as:

A) Uncontrollable costs
B) Costs that vary with a measure of activity
C) Costs that fluctuate widely
D) Costs that are not affected by changes in the level of activity

Solutions: