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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 41,5%
B) 58,5%
C) 40,0%
D) 70,9%

2. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

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

3. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $50.77
B) $47.00
C) $54.00
D) $44.55

4. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant revenue of $12,000 for the machine.
B) A relevant cost of $40,000 for the redundancy payment.
C) A relevant cost of $25,000 each year for administration.
D) A relevant cost of $30,000 for the machine.
E) A relevant cost of $5,000 for the viability report.
F) A relevant cost of $10,000 for the machine.

5. FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.

Solutions: