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CIMA Fundamentals of management accounting Sample Questions:

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

2. GB operates a standard costing system. During the month 24,300 kg of material were used at a standard cost of
$2 per kg. The material price variance was $972 adverse.
The actual price per kg was, to 2 decimal places:

3. Refer to the exhibit.

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
The sales volume contribution variance for the period was

A) $4,500 favorable
B) $27,200 adverse
C) $500 favorable
D) $26,700 adverse

4. Refer to the Exhibit.

CM has produced the following budget information for next year:
The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.
In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.
What are the budgeted cash receipts from cash and credit sales in the year?

A) $206,400
B) $188,000
C) $184,400
D) $190,800

5. A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:

A) Positive feedback
B) Negative feedback
C) ExternaI feedback
D) internal feedback
E) Substantive feedback

Solutions: