CIMA CIMAPRO15-P01-X1-ENG테스트자료시험이 정말 어렵다는 말을 많이 들으신 만큼 저희 Omgzlook는CIMA CIMAPRO15-P01-X1-ENG테스트자료덤프만 있으면CIMA CIMAPRO15-P01-X1-ENG테스트자료시험이 정말 쉬워진다고 전해드리고 싶습니다. CIMA CIMAPRO15-P01-X1-ENG테스트자료덤프로 시험패스하고 자격증 한방에 따보세요. 자격증 많이 취득하면 더욱 여유롭게 직장생활을 즐길수 있습니다. CIMA인증 CIMAPRO15-P01-X1-ENG테스트자료시험은 IT인사들중에서 뜨거운 인기를 누리고 있습니다. Omgzlook는 IT인증시험에 대비한 시험전 공부자료를 제공해드리는 전문적인 사이트입니다.한방에 쉽게CIMA인증 CIMAPRO15-P01-X1-ENG테스트자료시험에서 고득점으로 패스하고 싶다면Omgzlook의CIMA인증 CIMAPRO15-P01-X1-ENG테스트자료덤프를 선택하세요.저렴한 가격에 비해 너무나도 높은 시험적중율과 시험패스율, 언제나 여러분을 위해 최선을 다하는Omgzlook가 되겠습니다. CIMA CIMAPRO15-P01-X1-ENG테스트자료인증시험을 패스하려면 시험대비자료선택은 필수입니다.
CIMA Certification CIMAPRO15-P01-X1-ENG 현재 많은 IT인사들이 같은 생각하고 잇습니다.
CIMA Certification CIMAPRO15-P01-X1-ENG테스트자료 - P1 - Management Accounting Question Tutorial 덤프에 있는 내용만 마스터하시면 시험패스는 물론 멋진 IT전문가로 거듭날수 있습니다. Omgzlook는 여러분의 요구를 만족시켜드리는 사이트입니다. 많은 분들이 우리사이트의 it인증덤프를 사용함으로 관련it시험을 안전하게 패스를 하였습니다.
Omgzlook는 여러분들한테CIMA 인증CIMAPRO15-P01-X1-ENG테스트자료시험을 쉽게 빨리 패스할 수 있도록 도와주는 사이트입니다. Omgzlook의CIMA 인증CIMAPRO15-P01-X1-ENG테스트자료시험관련 자료로 여러분은 짧은 시간내에 간단하게 시험을 패스할수 있습니다. 시간도 절약하고 돈도 적게 들이는 이런 제안은 여러분들한테 딱 좋은 해결책이라고 봅니다.
많은 분들이CIMA CIMA CIMAPRO15-P01-X1-ENG테스트자료시험을 패스하려고 하는데 시험대비방법을 찾지 못하고 계십니다.
CIMA인증 CIMAPRO15-P01-X1-ENG테스트자료시험패스는 고객님의 IT업계종사자로서의 전환점이 될수 있습니다.자격증을 취득하여 승진 혹은 연봉협상 방면에서 자신만의 위치를 지키고 더욱 멋진 IT인사로 거듭날수 있도록 고고싱할수 있습니다. Omgzlook의 CIMA인증 CIMAPRO15-P01-X1-ENG테스트자료덤프는 시장에서 가장 최신버전으로서 시험패스를 보장해드립니다.
이러한 방법으로 저희는 고객에게 어떠한 손해도 주지 않을 것을 보장합니다. 만일CIMA CIMAPRO15-P01-X1-ENG테스트자료인증시험을 첫 번째 시도에서 실패를 한다면 CIMA CIMAPRO15-P01-X1-ENG테스트자료덤프비용 전액을 환불 할 것입니다.
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/
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Updated: May 27, 2022