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CIMA Fundamentals of management accounting Sample Questions:

1. The direct labor rate variance is:

A) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labor
B) The difference between the actual wages paid and what should have been paid for the hours worked
C) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
D) The difference between the actual wages paid and the standard labor cost for the output produced

2. 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) $893
B) Nil
C) $1,880
D) $1,816

3. Refer to the exhibit.

Budget information for 'Cast Engineering' is as follows:
The budget cost allowance for an output of 1,300 units is:

4. The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:

A) where one service department provides service to another and the second department reciprocates by not charging for its services
B) where only one service department exists which provides service to all production departments
C) where two or more service departments provide service to production departments and to each other
D) where two or more service departments provide service to production departments but not to each other

5. Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?
The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

A) B
B) D
C) C
D) A

Solutions: