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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
B) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
C) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
D) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
E) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
F) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986

2. A company is preparing its annual budget and is estimating the number of units of Product W that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:

Calculate the expected unit sales of Product W for each quarter of year 2, after adjusting for seasonal variations using the multiplicative model.

A) The sales forecast for year 2 Quarter 4 = 35,100 units
B) The sales forecast for year 2 Quarter 4 = 38,100 units
C) The sales forecast for year 2 Quarter 4 = 25,100 units
D) The sales forecast for year 2 Quarter 4 = 22,600 units

3. 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) $1,780,000
B) $1,300,000
C) $1,950,000
D) $1,390,000
E) $1,400,000

4.
Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?

A) $7698
B) $8675
C) $9050
D) $6390

5. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.

A) The profit per machine for the medium machine was: $1276
B) The profit per machine for the medium machine was: $1376
C) The profit per machine for the medium machine was: $1350
D) The profit per machine for the medium machine was: $1250

Solutions: