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

1. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

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

2. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $5,000
C) $30,000
D) $27,500

3. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 8,000
B) 9,000
C) 36,000
D) 32,000

4. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
B) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
C) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
D) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.

5. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the fixed cost changed to $445,000, the breakeven point would not change.
B) If the sales volume changed to 220,000 units, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the selling price changed to $22 per unit, the breakeven point would become lower.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

Solutions: