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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Semi-variable
B) Variable
C) Curvi-linear
D) Fixed

2. 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) D
C) C
D) B

3. A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

A) Debit: work in progress control account
Credit: raw material control account
B) Debit: raw material control account
Credit: production overhead control account
C) Debit: raw material control account
Credit: work in progress control account
D) Debit: cost of sales control account
Credit: raw material control account

4. The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35500 and were used to produce 160 units of PAJ.
What was the materials usage variance for Period 5?

A) £2500 Favourable
B) £3000 Adverse
C) £2500 Adverse
D) £500 Adverse

5. 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.

Solutions: