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ACCA Management Accounting (MA) 2022 past questions and answers

This 2022 ACCA Management Accounting (MA) set has 20 practice questions. Try these 5 free sample questions, tap a question to reveal the answer and explanation. Then practise the whole 2022 set with instant marking.

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Sample ACCA Management Accounting (MA) 2022 questions

1. A bakery makes 2,000 loaves each week. Flour costs £0.40 per loaf, while the weekly factory rent is £1,200. Within the bakery's current capacity range, how should these costs be classified?
  1. Flour is fixed; rent is variable
  2. Both flour and rent are fixed
  3. Flour is variable; rent is fixed
  4. Both flour and rent are variable

Answer: C. Flour is variable; rent is fixed

Flour usage rises with the number of loaves, so its total cost is variable. Rent remains £1,200 per week within the relevant range, so it is fixed; option B incorrectly treats flour as fixed.

2. A furniture maker absorbs production overhead using machine hours. Budgeted overhead is £96,000 and budgeted machine time is 24,000 hours. A job uses 35 machine hours. How much overhead should be absorbed by the job?
  1. £140
  2. £280
  3. £1,400
  4. £3,360

Answer: A. £140

The absorption rate is £96,000 / 24,000 = £4 per machine hour. The job absorbs 35 × £4 = £140; £280 would use an incorrect rate of £8 per hour.

3. A process receives 1,000 units of input. There is no opening work in progress; 800 units are completed and 200 units remain in closing work in progress, which is 50% complete for conversion costs. What are the equivalent units for conversion costs?
  1. 800 units
  2. 850 units
  3. 1,000 units
  4. 900 units

Answer: D. 900 units

Conversion equivalent units are 800 completed units + (200 × 50%) closing work in progress = 900. The 1,000 input units are not all fully converted.

4. A repair company has £60,000 of setup costs. It expects 300 setups in the period. Under activity-based costing, Product Z uses 40 setups. How much setup overhead is allocated to Product Z?
  1. £6,000
  2. £8,000
  3. £20,000
  4. £24,000

Answer: B. £8,000

The setup cost driver rate is £60,000 / 300 = £200 per setup. Product Z receives 40 × £200 = £8,000; £20,000 incorrectly allocates the cost of 100 setups.

5. A catering business budgets 4,000 meals at £3.50 variable cost per meal and fixed costs of £7,000. At the end of the month, it has served 4,600 meals. What total cost should appear in a flexed budget for the actual activity level?
  1. £14,000
  2. £16,100
  3. £23,100
  4. £24,500

Answer: C. £23,100

Flexed total cost is (4,600 × £3.50) + £7,000 = £23,100. The original budget total of £21,000 is not adjusted for the higher activity.

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