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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Short-term decision making
|
| Topic 2: The Context of Management Accounting | 10% | - Purpose of management accounting and the role of the management accountant
|
| Topic 3: Costing | 25% | - Costing techniques
|
| Topic 4: Planning and Control | 30% | - Budgeting
|
1. Refer to the exhibit.
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.
The actual direct labour hours in the month was:
A) 1,312.5 hours
B) 1,200 hours
C) 1,125 hours
D) 1,012.5 hours
2. A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
A) $9
B) $6
C) $8
D) $7
3. Refer to the exhibit.
AM Ltd. makes and sells a single product for which the standard cost information is as follows:
Budgeted production for the period is 30,000 units.
The actual results for the period were as follows:
What is the variable overhead efficiency variance?
A) £5,161 adverse
B) £5,161 favorable
C) £5,600 adverse
D) £5,600 favorable
4. When making a decision, for a cost or revenue to be classified as "relevant" it must be:
(a) Incremental
(b) Notional
(c) Cash
(d) Future
A) (a), (b) and (d) only
B) (a), (c) and (d) only
C) (b), (c) and (d) only
D) (a), (b) and (c) only
5. Refer to the exhibit.
Which is the correct journal entry required to record an adverse labour rate variance in an integrated accounting system?
The correct journal entry required to record an adverse labour rate variance in an integrated accounting system is:
A) A
B) D
C) C
D) B
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
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