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CIMA Fundamentals of management accounting Sample Questions:

1. An increase in variable costs per unit, where selling price and fixed costs remain constant, will result in which of the following:

A) A decrease in the profit/volume ratio
B) A fall in the number of units required to break-even
C) An increase in the margin of safety
D) An increase in the contribution per unit

2. Which THREE of the following statements could explain why a favourable material usage variance has arisen?

A) Improved production methods
B) Improved staff training of production staff
C) Purchase of higher quality materials
D) Increased quality control standards
E) Increased efficiency in the purchasing department
F) Pilferage

3. The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?

A) £4250 Favourable
B) £2500 Adverse
C) £1000 Adverse
D) £1500 Favourable

4. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
* Each unit of Sentra requires 4kg of raw materials.
* The raw materials purchases budget for the month of August is:

A) 516,000 kg
B) 512,000 kg
C) 722,000 kg
D) 496,000 kg

5. Which of the following may result in a favourable material price variance? (Select ALL that apply.)

A) Material price decrease
B) Inflation of prices
C) Efficient purchasing
D) Discounted products
E) Inefficient purchasing

Solutions: