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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.

A) The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.
B) The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.
C) Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
D) Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
E) Operational analysis will provide information to management on how costs can be incurred and managed.

2. A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A) $0.35
B) $0.27
C) $0.23
D) $0.31

3. 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 traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

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

4. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960
B) Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960
C) Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
D) Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960

5. 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:


Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

A) Labour yield variance: $ 144 000 A
B) Labour efficiency variance: $ 78 000 A
C) Labour mix variance: $ 66 000 F
D) Labour efficiency variance: $ 78 000 F
E) Labour efficiency variance: $ 88 000 F
F) Labour mix variance: $ 75 000 F
G) Labour efficiency variance: $ 98 000 A
H) Labour mix variance: $ 63 000 A

Solutions: