Are the exam fees included in the ACCA subscription cost?

No, the exam fees are a separate fee to be paid directly to ACCA - please see link for prices and where your nearest centre is: 

ACCA Exam fees: https://www.accaglobal.com/uk/en/qualifications/accountancy-career/fees/fees-charges.html 

ACCA Exam venues/ assessment centres: https://www.accaglobal.com/sg/en/student/exam-entry-and-administration/about-our-exams/centre-exams/on-demand-centre-exams/cbe-centre-list.html