CIMA BA2 pass test : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which THREE of the following statements could explain why an adverse labour efficiency variance has arisen?

A) Improved production methods
B) Use of higher graded staff
C) Use of inferior quality material
D) Improved machine maintenance
E) Increased quality control standards
F) Poor production planning / scheduling

2. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $75,500
B) $71,672
C) $70,720
D) $71,821

3. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480.
What was the budgeted level of overheads?

A) £245,072
B) £224,720
C) £242,000
D) £233,200

4. If the fixed costs are increased, the point at which the line plotted on a profit/volume (PV) graph cuts the horizontal axis will:

A) Move to the right
B) Move to the left
C) Stay the same
D) Double

5. FL uses an absorption costing system. The overhead absorption rate for production overheads is $8.60 per direct labour hour.
Budgeted production overhead costs for the year were $473,000 and actual costs incurred were $468,000.
56,000 labour hours were used.
Which ONE of the following statements is correct?

A) Overheads were over-absorbed by $13,600
B) Overheads were over-absorbed by $8,600
C) Overheads were under-absorbed by $8,600
D) Overheads were under-absorbed by $5,000

Solutions: