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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

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

A) Royalties paid on per unit basis are an example of an indirect expense.
B) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
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.

2. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division B
B) Division A
C) Division D
D) Division C

3. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

4. A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A) $22,672 credit.
B) $22,672 debit.
C) $2,208 credit.
D) $2,208 debit.

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) $7
C) $8
D) $6

Solutions: