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

1. The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is:

A) $18,580 adverse
B) $3,260 adverse
C) $3,340 adverse
D) $3,260 favourable

2. Which of the following is a relevant cost?

A) A historical cost
B) A committed cost
C) A sunk cost
D) An incremental cost

3. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Salary paid to the factory manager.
B) Commissions paid to the sales team.
C) Factory rent.
D) Maintenance costs for the company's only production line.
E) Royalties paid to the designers of the products.

4. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Royalties paid on per unit basis are an example of an indirect expense.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

5. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $9
B) $8
C) $6
D) $7

Solutions: