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CIMA Fundamentals of management accounting Sample Questions:

1. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
C) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

2. Refer to the exhibit.

Each unit of product 'Smitten' uses 5 kgs of material 'Z'.
The budgeted details for March are as follows:
It is anticipated that sales of product 'Smitten' in March will be 20000 units.
The amount of material 'Z' that needs to be purchased in March is:

3. 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 $8,600
B) Overheads were over-absorbed by $13,600
C) Overheads were under-absorbed by $8,600
D) Overheads were under-absorbed by $5,000

4. The selling price of product 'P' is £20 per unit. Variable costs are £6 per unit and total fixed costs are £140,000 each year.
To earn a profit of £70,000 each year, the annual sales will need to be, to the nearest 1,000 units.

5. Refer to the exhibit.

WS operates an integrated accounting system. Transactions relating to production overheads for the month of May were as follows:
Indirect Material costs were $15,000
Indirect Labour Costs were $45,000
Production overheads of $58,000 were incurred during the period.
Depreciation of factory machinery amounted to $32,000.
Overheads costs absorbed by production using a standard absorption rate was $164,000 for the period.
What are the correct entries to record the absorption of production overheads for the period?
The correct set of entries to record the absorption of production overheads for the period is:

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

Solutions: