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CIMA Fundamentals of management accounting Sample Questions:

1. 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
What is the value of the finished goods?

2. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A) a step cost
B) a semi-variable cost
C) a fixed cost
D) a variable cost

3. Refer to the exhibit.

A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:

4. A profit margin of 20% of sales is the same as a profit on total cost of:
Give your answer to 2 decimal places.

5. Overhead absorption is best described as:

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

Solutions: