2025年CMA绩效评估专项模拟卷.docxVIP

2025年CMA绩效评估专项模拟卷

考试时间：______分钟总分：______分姓名：______

Part1:CalculationProblems

1.Duringtheyear,ProductAhadastaticbudgetvolumeof10,000unitswithabudgetedcontributionmarginperunitof$25.Actualsaleswere11,000units,andtheactualcontributionmarginperunitwas$23.CalculatethetotalcontributionmarginvarianceforProductAfortheyear.

2.CompanyXYZusesactivity-basedcosting.Thebudgetedcostforsettingupmachinetoolsis$150,000for5,000setups.Actualsetupcostswere$160,000for5,500setups.Calculatethebudgetvarianceformachinesetupcosts.

3.Acompanyhasthefollowingdatafortwoproducts:

*ProductX:Staticbudgetvolume1,000units,budgetedvariablecostperunit$40,actualvolume900units,actualvariablecostperunit$42.

*ProductY:Staticbudgetvolume800units,budgetedvariablecostperunit$35,actualvolume850units,actualvariablecostperunit$34.

CalculatethetotalvariablecostvarianceforProductXandProductYcombined.

4.Adepartmenthadbudgetedsalesof$500,000andbudgetedvariablecostsof$300,000.Actualsaleswere$550,000,andactualvariablecostswere$320,000.Calculatethecontributionmarginvariance.

5.ThestaticbudgetforrawmaterialsforOctobercalledfor1,000poundsat$5perpound.Actualusagewas950poundsat$5.20perpound.Calculatethetotalmaterialsvariance.

6.Acompanyusesastandardcostsystem.ThestandardlaborcostforoneunitofProductZis2hoursat$15perhour.DuringApril,1,200unitswereproducedusing2,300hoursatanaveragerateof$14.50perhour.Calculatethetotallaborvariance.

7.Acompanybudgeted$200,000forsellingexpensesand$150,000foradministrativeexpenses.Actualsellingexpenseswere$210,000,andactualadministrativeexpenseswere$140,000.Calculatethetotalsellingandadministrativeexpensesvariance.

8.Acompanyproducestwoproducts,AandB.Thecontributionmargin