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CIMA Fundamentals of management accounting Sample Questions:

1. Each unit of product GM requires 4 labour hours to be produced. 25% of the units will be completed during overtime hours.
Sales of 24,000 units are planned and finished goods inventory is budgeted to rise by 2,000 units.
If the wage rate is £6 per hour and the overtime premium is 50%, what is the budgeted labour cost?

2. LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
What was the value of the abnormal loss/gain during the month (to the nearest £)?

3. Within a relevant range of output, the fixed cost per unit of a product will:

A) Remain constant as total output increases
B) Impossible to tell without more information
C) Increase as total output increases
D) Reduce as total output increases

4. It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be

5. Overhead allocation is best described as:

A) The process of sharing costs amongst two or more cost centers
B) The identification of overhead cost variances
C) The charging of overheads to cost units produced
D) The identification of costs specifically attributable to a particular cost centre

Solutions: