CIMA BA2 – Fundamentals of Management Accounting Question Tutorial : 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:

Question 1

Assume that a unit of output is the cost object. Which of the following statements is valid?

A. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B. Royalties paid on per unit basis are an example of an indirect expense.
C. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

Question 2

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. $5,000
C. $27,500
D. $30,000

Question 3

A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A. $22,672 debit.
B. $2,208 credit.
C. $22,672 credit.
D. $2,208 debit.

Question 4

A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A. $8
B. $7
C. $6
D. $9

Question 5

An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A. If the sales volume changed to 220,000 units, the breakeven point would not change.
B. If the variable cost changed to $16 per unit, the breakeven point would become lower.
C. If the fixed cost changed to $445,000, the breakeven point would not change.
D. If the selling price changed to $22 per unit, the breakeven point would become lower.
E. If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

Solutions: