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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?

A) $ 1,594,000
B) $ 1,198,000
C) $ 1,414,000
D) $ 1,494,000
E) $ 1,324,000

2. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material yield variance?

A) The material yield variance was $98 500 A
B) The material yield variance was $175 500 A
C) The material yield variance was $175 000 A
D) The material yield variance was $155 000 A
E) The material yield variance was $155 500 A

3.
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A) Sensitivity analysis enables a company to assess the risk associated with a project.
B) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
C) Sensitivity analysis enables identification of fixed costs that are of special significance.
D) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.

4. A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A) $1,390,000
B) $1,950,000
C) $1,780,000
D) $1,300,000
E) $1,400,000

5. A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.

Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A) F, D, E
B) E, D, F
C) D, F, E
D) D, E, F

Solutions: