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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. 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.

2. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $30,000 for the machine.
B) A relevant revenue of $12,000 for the machine.
C) A relevant cost of $5,000 for the viability report.
D) A relevant cost of $40,000 for the redundancy payment.
E) A relevant cost of $25,000 each year for administration.
F) A relevant cost of $10,000 for the machine.

3. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

A) Influence
B) Integrity
C) Professional behaviour
D) Accountability
E) Relevance
F) Value

4. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

5. 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) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
C) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

Solutions: