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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which one of the following is a characteristic of strategic financial information?

A) Detailed and accurate
B) Provides information for long term decision making
C) Provided daily to keep managers informed
D) Provided mainly to junior managers

2. During Period 8, 120kgs of material 'X' was purchased for a total cost of £1,920. This resulted in a materials price variance of £240 adverse.
What was the standard price per kg of Material 'X'?

3. FL uses an absorption costing system. The overhead absorption rate for production overheads is $8.60 per direct labour hour.
Budgeted production overhead costs for the year were $473,000 and actual costs incurred were $468,000.
56,000 labour hours were used.
Which ONE of the following statements is correct?

A) Overheads were over-absorbed by $13,600
B) Overheads were under-absorbed by $5,000
C) Overheads were over-absorbed by $8,600
D) Overheads were under-absorbed by $8,600

4. Refer to the exhibit.

The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency of $150 adverse.
The actual direct labour cost in the month was:

5. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable overhead efficiency variance in September?

A) $450 favorable
B) $650 favorable
C) $450 adverse
D) $650 adverse

Solutions: