The dumps can let you better accurate understanding questions point of CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam so that you can learn purposefully the relevant knowledge. In addition, if you have no time to prepare for your exam, you just remember the questions and the answers in the dumps. The dumps contain all questions that can appear in the real exam, so only in this way, can you pass your exam with no ease. Among them, the software model is designed for computer users, can let users through the use of Windows interface to open the CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf test prep of learning. It is convenient for the user to read. So you can save your time to have a full preparation of CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam.
CIMA Certification CIMAPRO15-P01-X1-ENG We will provide you with thoughtful service.
Before you try to attend the CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Reliable Exam Cram Pdf practice exam, you need to look for best learning materials to easily understand the key points of CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial Reliable Exam Cram Pdf exam prep. Our CIMAPRO15-P01-X1-ENG Examcollection Dumps learning materials are new but increasingly popular choices these days which incorporate the newest information and the most professional knowledge of the practice exam. All points of questions required are compiled into our CIMAPRO15-P01-X1-ENG Examcollection Dumps preparation quiz by experts.
Our CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam dumps are required because people want to get succeed in IT field by clearing the certification exam. Passing CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf practice exam is not so easy and need to spend much time to prepare the training materials, that's the reason that so many people need professional advice for CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam prep. The CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf dumps pdf are the best guide for them passing test.
CIMA CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf - It is so cool even to think about it.
In this highly competitive modern society, everyone needs to improve their knowledge level or ability through various methods so as to obtain a higher social status. Under this circumstance passing CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam becomes a necessary way to improve oneself. And you are lucky to find us for we are the most popular vendor in this career and have a strong strength on providing the best CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf study materials. And the price of our CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf practice engine is quite reasonable.
The best part of CIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam dumps are their relevance, comprehensiveness and precision. You need not to try any other source forCIMAPRO15-P01-X1-ENG Reliable Exam Cram Pdf exam preparation.
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/
SAP C-LIXEA-2404 - So for us, with one more certification, we will have one more bargaining chip in the future. You will be much awarded with our Scrum SAFe-SASM learning engine. You final purpose is to get the NAHQ CPHQ certificate. Our high-quality Google Cloud-Digital-Leader} learning guide help the students know how to choose suitable for their own learning method, our Google Cloud-Digital-Leader study materials are a very good option. As is known to us, there are best sale and after-sale service of the EMC D-VXR-DS-00 certification training dumps all over the world in our company.
Updated: May 27, 2022