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CIMA Fundamentals of management accounting Sample Questions:

1. Eton Ltd. operates a manufacturing process that produces product A.
Information for this process last month is as follows:
(a) Opening work in progress - 2,500 kg valued at £2,000 for direct material and £1,500 for labour and overheads.
(b) Materials input - 25,000 kg at £2.10 per kg.
(c) Labour - £10,000
(d) Overheads - £5,000
(e) Output during the month - 20,000 kg.
(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(g) Normal loss for the month was 3% of input and all losses have a scrap value of £1 per kg.
What was the average cost per kg of finished output during the month?

A) £1.73
B) £2.72
C) £2.80
D) £2.78

2. Refer to the exhibit.

Budgeted data for the month of August for product E is given below:
Each unit of E takes 8 labour hours to make and due to stringent quality control standards, 5% of units are rejected after completion.
The direct labour hour budget for the month of August is:

3. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:

4. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

A) $9,267 adverse.
B) $6,220 adverse.
C) $5,666 adverse.
D) $16,000 adverse.

5. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Statutory requirement
B) Provide information needed by shareholders
C) Internally focused
D) Provide information to managers
E) Governed by rules and regulations

Solutions: