CIMA Fundamentals of management accounting : BA2 valid dump

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

A manufacturing company makes a product called 'Delta'. Each unit of product 'Delta' uses 4 kgs of raw material. Data for next month's budget for product Delta is as follows:
How many units of product 'Delta' should be produced in the month?

A. 77010
B. 75500
C. 75990
D. 77041

Question 2

The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000. The break-even point is 70,000 units.
The selling price of the product is:
Give your answer to 2 decimal places.

Question 3

Refer to the exhibit.

BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?

A. An increase of 20%
B. An increase of 25%
C. An increase of 5%
D. An increase of 12.5%

Question 4

In a manufacturing company which produces a range of products, the cost of factory rent and rates would be classified as A.

A. Indirect expense
B. Direct expense
C. Indirect material cost
D. Direct material cost

Question 5

During the first financial period of this year a company posted profit of £340,000. However, their overheads were over absorbed by £20,000 in this period. As a result they tried to update their absorption rate for the current period and as such they ended up under absorbing their overheads by £12,000.
They have also reported a sales volume increase of 550 when comparing this period to last.
You have been given the following information on unit cost/prices:
Selling price = £95 per unit
Variable production cost per unit = £15
Variable selling cost per unit = £18
Fixed overhead per unit = £8
They have asked you to reconcile their profit between periods.
Based on the information you have been given, what is their profit for the current period?

A. £357,700
B. £337,700
C. £349,700
D. £369,700

Solutions: