Omgzlook will provide you the easiest and quickest way to get the CIMAPRO15-P01-X1-ENG Test Discount certification without headache. We will offer the update service for one year. In addition, you will instantly download the CIMAPRO15-P01-X1-ENG Test Discount pdf vce after you complete the payment. Our CIMAPRO15-P01-X1-ENG Test Discount exam quiz will help you to deal with all the difficulties you have encountered in the learning process and make you walk more easily and happily on the road of studying. Our CIMAPRO15-P01-X1-ENG Test Discount training quiz will be your best teacher who helps you to find the key and difficulty of the exam, so that you no longer feel confused when review. You shouldn't miss any possible chance or method to achieve your goal, especially our CIMAPRO15-P01-X1-ENG Test Discount exam cram PDF always has 100% passing rate.
CIMA Certification CIMAPRO15-P01-X1-ENG Your life will be even more exciting.
With all the questons and answers of our CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Test Discount study materials, your success is 100% guaranteed. With our Reliable Test CIMAPRO15-P01-X1-ENG Question And Answer study materials, you can have different and pleasure study experience as well as pass Reliable Test CIMAPRO15-P01-X1-ENG Question And Answer exam easily. In order to meet the different need from our customers, the experts and professors from our company designed three different versions of our Reliable Test CIMAPRO15-P01-X1-ENG Question And Answer exam questions for our customers to choose, including the PDF version, the online version and the software version.
If you decide to buy our CIMAPRO15-P01-X1-ENG Test Discount test guide, the online workers of our company will introduce the different function to you. You will have a deep understanding of the three versions of our CIMAPRO15-P01-X1-ENG Test Discount exam questions. We believe that you will like our products.
CIMA CIMAPRO15-P01-X1-ENG Test Discount - But you don't have to worry about our products.
We can say that how many the CIMAPRO15-P01-X1-ENG Test Discount certifications you get and obtain qualification certificates, to some extent determines your future employment and development, as a result, the CIMAPRO15-P01-X1-ENG Test Discount exam guide is committed to helping you become a competitive workforce, let you have no trouble back at home. Actually, just think of our CIMAPRO15-P01-X1-ENG Test Discount test prep as the best way to pass the exam is myopic. They can not only achieve this, but ingeniously help you remember more content at the same time.
The inevitable trend is that knowledge is becoming worthy, and it explains why good CIMAPRO15-P01-X1-ENG Test Discount resources, services and data worth a good price. We always put our customers in the first place.
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/
Our ISACA CISA-KR preparation practice are highly targeted and have a high hit rate, there are a lot of learning skills and key points in the exam, even if your study time is very short, you can also improve your ISACA CISA-KR exam scores very quickly. Our exam questions just need students to spend 20 to 30 hours practicing on the platform which provides simulation problems, can let them have the confidence to pass the SAP C_C4H51_2405 exam, so little time great convenience for some workers. Microsoft MS-700 - You are the best and unique in the world. The SASInstitute A00-451 certification is the best proof of your ability. In the meantime, all your legal rights will be guaranteed after buying our ISC CISSP study materials.
Updated: May 27, 2022