But in case the client fails in the exam unfortunately we will refund the client immediately in full at one time. The refund procedures are very simple if you provide the CIMAPRO15-P01-X1-ENG Braindumps Book exam proof of the failure marks we will refund you immediately. If any questions or doubts exist, the client can contact our online customer service or send mails to contact us and we will solve them as quickly as we can. Understanding and mutual benefits are the cordial principles of services industry. We know that tenet from the bottom of our heart, so all parts of service are made due to your interests. You just need to download the PDF version of our CIMAPRO15-P01-X1-ENG Braindumps Book exam prep, and then you will have the right to switch study materials on paper.
CIMA Certification CIMAPRO15-P01-X1-ENG People are engaged in modern society.
As long as you practice our CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Braindumps Book test question, you can pass exam quickly and successfully. One of the great advantages is that you will soon get a feedback after you finish the exercises. So you are able to adjust your learning plan of the CIMAPRO15-P01-X1-ENG Valid Exam Dumps Demo guide test flexibly.
Cease to struggle and you cease to live. Only by continuous learning can we not be surpassed by others. Many people do not like to study and think that learning is a very vexing thing.
CIMA CIMAPRO15-P01-X1-ENG Braindumps Book - I wish you good luck.
Omgzlook website is fully equipped with resources and the questions of CIMA CIMAPRO15-P01-X1-ENG Braindumps Book exam, it also includes the CIMA CIMAPRO15-P01-X1-ENG Braindumps Book exam practice test. Which can help candidates prepare for the exam and pass the exam. You can download the part of the trial exam questions and answers as a try. Omgzlook provide true and comprehensive exam questions and answers. With our exclusive online CIMA CIMAPRO15-P01-X1-ENG Braindumps Book exam training materials, you'll easily through CIMA CIMAPRO15-P01-X1-ENG Braindumps Book exam. Our site ensure 100% pass rate.
But in order to let the job position to improve spending some money to choose a good training institution to help you pass the exam is worthful. Omgzlook's latest training material about CIMA certification CIMAPRO15-P01-X1-ENG Braindumps Book exam have 95% similarity with the real test.
CIMAPRO15-P01-X1-ENG PDF DEMO:
QUESTION NO: 1
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: 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
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: 4
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: 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/
HP HP2-I72 - Omgzlook speak with the facts, the moment when the miracle occurs can prove every word we said. CIMA's PECB ISO-IEC-27005-Risk-Manager exam certification is one of the most valuable contemporary of many exam certification. CIMA Microsoft AZ-140 certification exam will definitely lead you to a better career prospects. Omgzlook CIMA Tableau TCA-C01 exam training materials bear with a large number of the exam questions you need, which is a good choice. Dell D-HCIAZ-A-01 - It can guarantee you 100% pass the exam.
Updated: May 27, 2022