Management Accounting
Last Update May 1, 2026
Total Questions : 260
To help you prepare for the P1 CIMA exam, we are offering free P1 CIMA exam questions. All you need to do is sign up, provide your details, and prepare with the free P1 practice questions. Once you have done that, you will have access to the entire pool of Management Accounting P1 test questions which will help you better prepare for the exam. Additionally, you can also find a range of Management Accounting resources online to help you better understand the topics covered on the exam, such as Management Accounting P1 video tutorials, blogs, study guides, and more. Additionally, you can also practice with realistic CIMA P1 exam simulations and get feedback on your progress. Finally, you can also share your progress with friends and family and get encouragement and support from them.
Find the weighted average contribution per unit using the following information:
200 units each of components F, G and H are required next period.
All three components are made by skilled labour of which only 4,000 hours are available.
An external supplier is able to supply any requirements of the components.
No inventories are held.
Data for the three components are as follows:
In order to minimise cost, how many units of component H should be purchased from the external supplier?
A decision tree is being evaluated back to a decision point.
There are two alternatives at this point:
1. To abandon the project and generate a return of $435,000;
2. To continue with the project and generate the following possible returns:
What value should be included at the decision point?
XY sells two products for which the budgeted contribution to sales ratios are as follows:
Total budgeted sales revenue is $920,000, of which $368,000 will be generated by product X. The products must be sold in a constant mix.
Budgeted fixed costs are $105,000.
What is the budgeted breakeven sales revenue?
Give your answer to the nearest $.
TESTED 02 May 2026
