CIMA CIMAPRO15-P01-X1-ENG

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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?

A) The material price planning variance - Ingredient B was $57 000 F
B) The material price planning variance - Ingredient B was $59 000 F
C) The material price planning variance - Ingredient B was $54 000 F
D) The material price planning variance - Ingredient B was $64 000 F

2. A company uses a standard costing system.
The company's sales budget for the latest period includes 1,500 units of a product with a selling price of $400 per unit.
The product has a budgeted contribution to sales ratio of 30%.
Actual sales for the period were 1,630 units at a selling price of $390 per unit.
The actual contribution to sales ratio was 28%.
The sales volume contribution variance for the product for the latest period is:

A) $15, 600 F
B) $55, 600 F
C) $17, 800 F
D) $32, 900 F

3. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.75; The fixed cost = $ 490 000
B) The variable cost per tray = $0.65; The fixed cost = $ 550 000
C) The variable cost per tray = $0.45; The fixed cost = $ 320 000
D) The variable cost per tray = $0.85; The fixed cost = $ 530 000

4. A flexible budget is a budget that is:

A) changed in response to changes in the level of activity
B) continuously updated by adding a further accounting period when the earliest accounting period has expired
C) changed in response to changes in costs
D) set prior to the control period and not subsequently changed in response to changes in activity period has expired

5. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A) Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units
B) Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units
C) Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units
D) Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units
E) Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units

Solutions: