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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Each unit of product 'Yell' uses 3 kgs of material 'X'.
The budgeted details for July are as follows:
It is anticipated that sales of product 'Yell' in July will be 5,000 units.
The amount of material 'X' that needs to be purchased in July is:

A) 15,500 kgs
B) 15,600 kgs
C) 15,700 kgs
D) 16,100 kgs

2. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Factory rent.
B) Royalties paid to the designers of the products.
C) Commissions paid to the sales team.
D) Salary paid to the factory manager.
E) Maintenance costs for the company's only production line.

3. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 6.22
B) 8.50
C) 6.38
D) 6.50

4. Refer to the exhibit.

A company has established that a particular cost item is semi-variable. Past records of costs at different levels of activity are as follows:
The fixed cost element for the cost item is:

5. The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

Solutions: