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CIMA Management Accounting VIP Certification Practice Exam
CIMA — Mirrors the CIMA Objective Tests (Chartered Institute of Management Accountants, delivered via Pearson VUE), which are 90-minute computer-based exams at Certificate and Professional levels covering management accounting, financial accounting fundamentals, and business mathematics; questions here are original and modelled on the Certificate in Business Accounting and Operational-level syllabus style.
45
Questions
90m
Time Limit
70.00%
To Pass
Question 1 of 45👑 VIP
Brampton Ltd absorbs production overheads on a machine-hour basis. For the current period it budgeted overheads of £480,000 and 60,000 machine hours. Actual results showed 58,000 machine hours worked and actual overheads incurred of £470,000. What is the amount of over- or under-absorbed overhead for the period?
Questions 2–45 and full explanations are VIP-exclusive.