Never feel sorry to invest yourself. Our CIMAPRO15-P01-X1-ENG Dumps.Zip exam materials deserve your choice. If you still cannot make decisions, you can try our free demo of the CIMAPRO15-P01-X1-ENG Dumps.Zip training quiz. You can much more benefited form our CIMAPRO15-P01-X1-ENG Dumps.Zip study guide. Don't hesitate, it is worthy to purchase! To choose us is to choose success!
CIMA Certification CIMAPRO15-P01-X1-ENG Join us soon.
Though the content of these three versions of our CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Dumps.Zip study questions is the same, their displays are totally different. The good news is that according to statistics, under the help of our Valid CIMAPRO15-P01-X1-ENG Exam Pattern learning dumps, the pass rate among our customers has reached as high as 98% to 100%. It is strongly proved that we are professonal in this career and our Valid CIMAPRO15-P01-X1-ENG Exam Pattern exam braindumps are very popular.
This time set your mind at rest with the help of our CIMAPRO15-P01-X1-ENG Dumps.Zip guide quiz. You are free from any loss but focus on your success of the exam firmly this time. If you choose our nearly perfect CIMAPRO15-P01-X1-ENG Dumps.Zippractice materials with high quality and accuracy, our CIMAPRO15-P01-X1-ENG Dumps.Zip training questions can enhance the prospects of victory.
CIMA CIMAPRO15-P01-X1-ENG Dumps.Zip - You live so tired now.
We emphasize on customers satisfaction, which benefits both exam candidates and our company equally. By developing and nurturing superior customers value, our company has been getting and growing more and more customers. To satisfy the goals of exam candidates, we created the high quality and high accuracy CIMAPRO15-P01-X1-ENG Dumps.Zip real materials for you. By experts who diligently work to improve our practice materials over ten years, all content are precise and useful and we make necessary alternations at intervals.
Once you purchase our windows software of the CIMAPRO15-P01-X1-ENG Dumps.Zip training engine, you can enjoy unrestricted downloading and installation of our CIMAPRO15-P01-X1-ENG Dumps.Zip study guide. You need to reserve our installation packages of our CIMAPRO15-P01-X1-ENG Dumps.Zip learning guide in your flash disks.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A. Labour efficiency variance: $ 88 000 F
B. Labour efficiency variance: $ 78 000 F
C. Labour mix variance: $ 75 000 F
D. Labour efficiency variance: $ 78 000 A
E. Labour mix variance: $ 63 000 A
F. Labour mix variance: $ 66 000 F
G. Labour yield variance: $ 144 000 A
H. Labour efficiency variance: $ 98 000 A
Answer: D,F,G
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-17/
QUESTION NO: 2
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.
A. The fixed budget however provides more insight into actual performance.
B. A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
C. Reporting against a fixed budget tells management nothing about the efficiency of operations.
D. If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
E. If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
F. If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
Answer: C,E,F
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-105-3/
QUESTION NO: 3
LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.
A. Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
B. Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C. Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D. Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
E. Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
Answer: A
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-29/
QUESTION NO: 4
A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. F, D, F
B. D, E, F
C. E, D, F
D. D, E, F
Answer: A
QUESTION NO: 5
CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:
80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.
A. The total receipts in January will be $320 000
B. The total receipts in January will be $245 000
C. The total payments in February will be $405 000
D. Total payments in March will be $323 000
Answer: A,D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-13/
As Microsoft MS-721 exam questions with high prestige and esteem in the market, we hold sturdy faith for you. Even if the user fails in the P1 - Management Accounting Question Tutorial exam dumps, users can also get a full refund of our ISM LEAD quiz guide so that the user has no worries. As the captioned description said, our Huawei H19-433_V1.0 practice materials are filled with the newest points of knowledge about the exam. Second, once we have written the latest version of the SAP C_THR87_2405certification guide, our products will send them the latest version of the SAP C_THR87_2405 test practice question free of charge for one year after the user buys the product. Our EMC D-PE-OE-23 learning quiz is the accumulation of professional knowledge worthy practicing and remembering, so you will not regret choosing our EMC D-PE-OE-23 study guide.
Updated: May 27, 2022