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Additional resources for CIMA Official Exam Practice Kit Fundamentals of Management Accounting, Third Edition: CIMA Certificate in Business Accounting
50 per kg Prepare the standard cost of one cheese and pickle sandwich. 8 Give five possible sources of information from which a standard materials price may be estimated. 9 Standard raw materials consist of 5 kg A at £2 per kg 3 kg B at £3 per kg Standard labour consists of 4 hours grade X at £5 per hour 5 hours grade Y at £10 per hour Standard variable overheads are 9 hours at £20 per hour Prepare a standard cost card extract to show the standard variable cost. 10 In setting standards, three things should be kept in mind.
Department A takes up 30,000 sq. metres, Department B uses 20,000 sq. metres and Department C and D use 25,000 sq. metres each. How much rent should be apportioned to Department A? 5 Exam Practice Kit: Fundamentals of Management Accounting A company has three production departments A, B and C and two service departments X and Y. Overheads have been attributed to these departments as follows: Department A B C X Y £ 100,000 75,000 50,000 25,000 10,000 An analysis of the services provided by each service department shows the following percentages of total time spent for the benefit of each department.
Of workers Machine maintenance labour – Machine maintenance hours Supervision – No. of workers. Rent apportionment Total occupancy ϭ 100,000 sq. metres Annual rent ϭ £500,000 Cost per sq. metre ϭ £5 Department A occupancy ϭ 30,000 sq. 5 Production and services department Production (£) Service (£) A B C X Y 100,000 75,000 50,000 25,000 10,000 Apportion X 7,500 7,500 5,000 (25,000) 5,000 Apportion Y 7,500 1,500 4,500 1,500 (15,000) Apportion X 450 450 300 Apportion Y 150 30 90 30 Apportion X 11 11 8 *(30) – 115,611 84,491 59,898 – – Initial Allocation Total charge for overhead (1,500) 300 (300) * When the service department cost reduces to a small amount, the final apportionment is adjusted for roundings.