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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. Which of the following statements about batch costing is true?

A) Batch costing must use marginal costing.
B) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
C) Batch costing must use absorption costing.
D) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

2. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The basic pay hours should not be flexed; they should remain at 1,000 hours.
B) The material price should be flexed to the actual figure of $3.10 per kg.
C) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D) The fixed costs should be flexed to $40,000 + 10% = $44,000.
E) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

3. 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

4. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $54.00
B) $47.00
C) $44.55
D) $50.77

5. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) An annuity could be used to calculate the net present value of the projects.
B) A perpetuity could be used to calculate the net present value of the projects.
C) The annuity factor for project A would be lower than the annuity factor for the project B.
D) The annuity factor for project A would double the annuity factor for project B.

Solutions: