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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. 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 = $0.65; The fixed cost = $ 550 000
B) The variable cost per tray = $0.45; The fixed cost = $ 320 000
C) The variable cost per tray = $0.85; The fixed cost = $ 530 000
D) The variable cost per tray = $0.75; The fixed cost = $ 490 000

2. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material yield variance for August is:

A) $1,740 A
B) $1,340 A
C) $1,590 A
D) $1,340 F
E) $1,840 A

3. A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A) $1,390,000
B) $1,400,000
C) $1,300,000
D) $1,780,000
E) $1,950,000

4. EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:

Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.

A) The total budgeted production overhead cost was $ 1 258 000
B) The total budgeted production overhead cost was $ 1 305 000
C) The total budgeted production overhead cost was $ 1 188 000
D) The total budgeted production overhead cost was $ 2 195 000
E) The total budgeted production overhead cost was $ 1 285 000

5. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
B) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
C) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
D) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
E) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
F) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986

Solutions: