ACCA Exam Practice

MA1 multiple choice questions (ACCA exam questions)

Welcome in series of ACCA exam questions, In this article we are going to discuss MA1 multiple choice questions.

So let’s start with our first question.

MA1 multiple choice questions

  1. Which of the following items is most treats as an indirect cost by a furniture manufacturer?
  1. Fabric to cover the seats of chair
  2. Metal used for the legs of the chair
  3. Staples to fit the fabric to the seat of a chair
  4. Wood used to make the frame of a chair

2. When we are preparing an operating statement based on marginal costing principle, inventory valuation comprises which of the following costs?

  1. Direct labor and material only
  2. Prime cost plus production overhead
  3. Prime cost plus variable production overhead
  4. Total cost of sales

3. Which of the following methods of remuneration in not an incentive based scheme?

  1. Straight piecework
  2. High day rate
  3. Group bonus
  4. Differential piecework

4. Which of the following relates to the cost of replacing labor due to high employee turnover?

  1. Improving working conditions
  2. Suffering the learning curve effect
  3. Provisions of pension
  4. Provision of welfare services

Material and labor costing

5. A job requires 2400 actual labor hours for completion and it is an anticipated that there will be 20% idle time.

What is the budgeted labor cost for the job? If the wages rate is $10 per hour.

  1. $19200
  2. $24000
  3. $28800
  4. $30000

6. Which of the following would be classified as direct cost?

  1. HR in a company service cars
  2. Bricklayer in a construction company
  3. GM in a DIY shop
  4. Maintenance manager in a company producing cameras

7. Which of the following usually classed as a step cost?

  1. Supervisor’s wages
  2. Raw material
  3. Rates
  4. Telephone

8. Which of the following would be most likely to provide information on contracted rates of pay?

  1. A trade union
  2. Production manager
  3. HR
  4. Study manager

9. A method of dealing with overheads invoices spreading common cost over cost centers on the basis of benefits received?

  1. Overhead absorption
  2. Overhead apportionment
  3. Allocations
  4. Overhead analysis

10. Production supervisory salaries are classed as production overhead.

  1. Number of units produce
  2. Machine hour
  3. Direct labor hours
  4. Number of machines


  1. (3)
  2. (3)
  3. (2)
  4. (2)
  5. (4)
  6. (2)
  7. (1)
  8. (3)
  9. (2)
  10. (3)

Hopefully guys you like MA1 multiple choice questions and get some new ideas for MA1 exam, Must read other article for more practice, link is given below.

ACCA exam practice for MA1 and FA1,

FA1 exam questions (ACCA exams questions for FA1)

Source documents and coding (ACCA MA1 exam questions)

ACCA FA1 exam questions (FIA exam questions)

Double entry exam questions (ACCA FA1 exams questions)

ACCA MA1 exam questions (production overheads)

ACCA exam practice questions-Business transaction and documentation

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Naveen Rajput


    It is most beneficial for all students of ACCA

    Very helpful for practice

      Thanks for your feedback

    Really soo helpful

      Thanks for encouraging

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