If any problems or doubts about our CIMAPRO15-P01-X1-ENG Sheet exam torrent exist, please contact our customer service personnel online or contact us by mails and we will reply you and solve your doubts immediately. The CIMAPRO15-P01-X1-ENG Sheet quiz prep we sell boost high passing rate and hit rate so you needn’t worry that you can’t pass the exam too much. But if you fail in please don’t worry we will refund you. Though at first a lot of our new customers didn't believe our CIMAPRO15-P01-X1-ENG Sheet exam questions, but they have became the supporters now. Our CIMAPRO15-P01-X1-ENG Sheet study guide stand the test of time and harsh market, convey their sense of proficiency with passing rate up to 98 to 100 percent. It’s our responsibility to offer instant help to every user on our CIMAPRO15-P01-X1-ENG Sheet exam questions.
CIMA Certification CIMAPRO15-P01-X1-ENG Within a year, we provide free updates.
CIMA Certification CIMAPRO15-P01-X1-ENG Sheet - P1 - Management Accounting Question Tutorial As a responsible company over ten years, we are trustworthy. After you use, you will know that it is really good. The site of Omgzlook is well-known on a global scale.
The world today is in an era dominated by knowledge. Knowledge is the most precious asset of a person. If you feel exam is a headache, don't worry.
CIMA CIMAPRO15-P01-X1-ENG Sheet - So that you can achieve a multiplier effect.
Our CIMAPRO15-P01-X1-ENG Sheet guide question dumps are suitable for all age groups. Even if you have no basic knowledge about the relevant knowledge, you still can pass the CIMAPRO15-P01-X1-ENG Sheet exam. We sincerely encourage you to challenge yourself as long as you have the determination to study new knowledge. Our CIMAPRO15-P01-X1-ENG Sheet exam material is full of useful knowledge, which can strengthen your capacity for work. As we all know, it is important to work efficiently. So once you have done you work excellently, you will soon get promotion. You need to be responsible for your career development. The assistance of our CIMAPRO15-P01-X1-ENG Sheet guide question dumps are beyond your imagination. You will regret if you throw away the good products.
Do not feel that you have no ability, and don't doubt yourself. When you choose to participate in the CIMA CIMAPRO15-P01-X1-ENG Sheet exam, it is necessary to pass it.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 5
A flexible budget is a budget that is:
A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in costs
C. set prior to the control period and not subsequently changed in response to changes in activity period has expired
D. changed in response to changes in the level of activity
Answer: D
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-104-30/
Please be assured that with the help of Microsoft PL-600 learning materials, you will be able to successfully pass the exam. And then, to take CIMA Microsoft AZ-801 exam can help you to express your desire. If you happen to be facing this problem, you should choose our EMC D-UN-OE-23 real exam. After you use Omgzlook CIMA Nutanix NCP-DB-6.5 study guide, you not only can pass the exam at the first attempt, also can master the skills the exam demands. If you have problems with your installation or use on our SAP C_THR84_2405 training guide, our 24 - hour online customer service will resolve your trouble in a timely manner.
Updated: May 27, 2022