Cima chinesedumps p1 Exam Results by Malika q126 vce pdf

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Exam Name:	Management Accounting
Exam Code:	P1 Dumps
Vendor:	CIMA	Certification:	CIMA Operational
Questions:	260 Q&A's	Shared By:	malika

Question 12

The performance of a production manager is assessed on efficient use of materials during the production process.

Actual data and data from the fixed budget for Month 4 are as follows:

Questions 12

What figures should be compared in order to assess the production manager's performance for Month 4?

Options:

15,500 kg and 11,000 kg

15,500 kg and 14,000 kg

16,500 kg and 16,000 kg

11,000 kg and 14,000 kg

Discussion

Question 13

ABC uses an activity-based costing system.

The company manufactures three products, details of which are given below:

Questions 13

Total material movement costs for the period are $10,000.

The material movement cost per unit for Product Z (to the nearest $0.01) is:

Options:

$10.67

$2.71

$3.23

$7.62

Discussion

Question 14

QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

Questions 14

The total budgeted cost of setting up the machines is $74,400.

What was the budgeted machine set up cost per unit of product Q?

Options:

$0.39 per unit

$0.56 per unit

$0.37 per unit

$0.48 per unit

Discussion

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Question 15

When classifying quality costs, which of the following is NOT likely to be an appraisal cost?

Options:

Cost of product liability insurance

Cost of supervision of testing and inspection activities

Performance testing costs

Cost of maintaining inspection equipment

Discussion