CIMA CIMAPRO17-BA2-X1-ENG

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

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 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 selling price is changed to $510 the sales volume required to achieve the target profit will increase.
B) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
C) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.

2. FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.

What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.

3. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The under or over absorbed fixed production overheads.
B) The actual fixed production overheads.
C) The opening inventory.
D) The closing inventory.
E) The fixed production overhead absorption rate.

4. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $30,000
C) $27,500
D) $5,000

5. Which of the following is a relevant cost?

A) A historical cost
B) An incremental cost
C) A sunk cost
D) A committed cost

Solutions: