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CIMA Fundamentals of management accounting 認定 BA2 試験問題:

1. Refer to the Exhibit.

A company operates a batch costing system.
Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.
Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.
The following data are available for batch number 309:
The required selling price per unit (to two decimal places) is:

2. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours.
Actual labour hours were 10% below budget for the period and overheads incurred were 10% above budget for the period. This would result in:

A) An under-absorption of overheads for the period
B) An over-absorption of overheads for the period
C) Impossible to tell from the information available
D) Neither an over- or under-absorption of overheads for the period

3. Refer to the Exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
Scrapped units have no value.
There was no opening or closing work in progress for August.
What is the value of the abnormal gain in August?

A) Nil
B) $893
C) $1,816
D) $1,880

4. Refer to the exhibit.

Which ONE of the following can be represented by this graph?

A) A semi-variable cost - where the vertical axis is total cost incurred
B) A variable cost - where the vertical axis is total cost incurred
C) A fixed cost - where the vertical axis is cost per unit
D) A variable cost - where the vertical axis is cost per unit

5. Refer to the exhibit.

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
The sales volume contribution variance for the period was

A) $500 favorable
B) $4,500 favorable
C) $26,700 adverse
D) $27,200 adverse

質問と回答：