As you know, it is troublesome to get the CIMAPRO15-P01-X1-ENG Paperscertificate. Now, you are fortunate enough to come across our CIMAPRO15-P01-X1-ENG Papers exam guide. We have free demos on the website for our customers to download if you still doubt our products, and you can check whether it is the right one for you before purchase as well. We sincerely hope that you can pay more attention to our CIMAPRO15-P01-X1-ENG Papers study questions. Although our company has designed the best and most suitable CIMAPRO15-P01-X1-ENG Papers learn prep, we also do not stop our step to do research about the study materials. We believe that you will pass your exam and get the related certification with CIMAPRO15-P01-X1-ENG Papers study dump.
CIMA Certification CIMAPRO15-P01-X1-ENG Life is full of ups and downs.
CIMA Certification CIMAPRO15-P01-X1-ENG Papers - P1 - Management Accounting Question Tutorial Everything that appears in our products has been inspected by experts. You just need to pay the relevant money for the Valid CIMAPRO15-P01-X1-ENG Test Sims practice materials. Our system will never deduct extra money from your debit cards.
In general, users can only wait about 5-10 minutes to receive our CIMAPRO15-P01-X1-ENG Papers learning material, and if there are any problems with the reception, users may contact our staff at any time. To sum up, our delivery efficiency is extremely high and time is precious, so once you receive our email, start your new learning journey. Our product backend port system is powerful, so it can be implemented even when a lot of people browse our website can still let users quickly choose the most suitable for his P1 - Management Accounting Question Tutorial qualification question, and quickly completed payment.
CIMA CIMAPRO15-P01-X1-ENG Papers - You really don't have time to hesitate.
Omgzlook is a wonderful study platform that can transform your effective diligence in to your best rewards. By years of diligent work, our experts have collected the frequent-tested knowledge into our CIMAPRO15-P01-X1-ENG Papers exam materials for your reference. So our CIMAPRO15-P01-X1-ENG Papers practice questions are triumph of their endeavor. I can say that no one can know the CIMAPRO15-P01-X1-ENG Papers study guide better than them and our quality of the CIMAPRO15-P01-X1-ENG Papers learning quiz is the best.
I believe this will also be one of the reasons why you choose our CIMAPRO15-P01-X1-ENG Papers study materials. After you use CIMAPRO15-P01-X1-ENG Papers real exam，you will not encounter any problems with system .
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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/
QUESTION NO: 5
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/
With all this reputation, our company still take customers first, the reason we become successful lies on the professional expert team we possess , who engage themselves in the research and development of our Oracle 1z0-1072-24 learning guide for many years. With this kind of version, you can flip through the pages at liberty and quickly finish the check-up OCEG GRCA test prep. Dell D-PDPS4400-A-01 - You can download our free demos and get to know synoptic outline before buying. You can choose the version of SAP C-THR89-2405 training quiz according to your interests and habits. About the upcoming BCS TTA-19 exam, do you have mastered the key parts which the exam will test up to now? Everyone is conscious of the importance and only the smart one with smart way can make it.
Updated: May 27, 2022