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CIMA Updated P1 Exam Questions and Answers by zane

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CIMA P1 Exam Overview :

Exam Name: Management Accounting
Exam Code: P1 Dumps
Vendor: CIMA Certification: CIMA Operational
Questions: 260 Q&A's Shared By: zane
Question 32

A company's product has the following standard selling price, variable costs and contribution:

Questions 32

Budgeted sales and production was 20,000 units and actual was 19,500 units.

Due to a market downturn the production and sales budget should have been 10% lower.

What is the operational sales volume contribution variance?

Options:

A.

$10,000A

B.

$30,000F

C.

$97,500F

D.

$32,500A

Discussion
Question 33

The fixed production overhead volume variance is:

Options:

A.

$10,500 F

B.

$3,500 A

C.

$10,500 A

D.

$7,000 A

Discussion
Question 34

Company M is preparing its budgeted profit statement for the next year.

The initial budget for Product A is as follows with some changes proposed by the sales director to increase the quality of the product.

What would the budgeted profit of Product A be if the proposed changes are made?

Questions 34

Give your answer as a whole number.

Options:

Discussion
Question 35

Traditional absorption costing is more suitable than activity-based costing when:

Options:

A.

overheads are not driven by production volume.

B.

the company has a diverse product range.

C.

production is specific to customer needs.

D.

overheads are small in comparison to direct costs.

Discussion
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