CIMA P1 - Management Accounting Question Tutorial : CIMAPRO15-P01-X1-ENG

Aperiodic discounts for all goods

As far as P1 - Management Accounting Question Tutorial latest test practices are concerned, there are many unscheduled discounts for the P1 - Management Accounting Question Tutorial latest test practice. This means a little attention paid to CIMAPRO15-P01-X1-ENG test prep material will bring in great profits for customers. Just imagine how surprised and satisfied they will be if the prices they have got for P1 - Management Accounting Question Tutorial reliable study question are much cheaper than that of other question dumps in the same fields. Of course, discounts are not equivalent to low quality. Being in unyielding pursuit for high quality and considerate customers’ services is what CIMA Certification P1 - Management Accounting Question Tutorial latest test practice has been committed to. P1 - Management Accounting Question Tutorial exams, therefore, will never make a concession for the quality of goods sold. Each item is dealt with great efforts and patience so that its delicacy as well as its pleasing layout is beyond description. In all, discounts for P1 - Management Accounting Question Tutorial study materials will not only bring you favorable prices but also perfect goods.

From my perspective, CIMAPRO15-P01-X1-ENG valid study dumps are undoubtedly good choices for those who have been longing for success but without enough time to put into it. Therefore, I strongly recommend that customers should buy the P1 - Management Accounting Question Tutorial test practice torrent since this is the most effective way to realize their great ambitions. I think the earlier, the better. I am sure that all of the customers of P1 - Management Accounting Question Tutorial study materials will be quite satisfied with the choices they have made. Now that P1 - Management Accounting Question Tutorial exam dump files are so well received by the general public, why not have a try?

Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

As is known to all, time is the most persuasive touchstone of the quality of one product. With the passage of time, P1 - Management Accounting Question Tutorial latest test practice gradually gains popularity on the general public. They now enjoy rounds of applause from everyone who has made a purchase for them. So what kinds of characteristics are there in CIMAPRO15-P01-X1-ENG actual exam questions? Do they really live up to their reputation? From my point of view, CIMA Certification P1 - Management Accounting Question Tutorial test practice torrent really acts in accordance with their principles, which is the reason why most people think highly of them.

Shorter practice time for test

Frankly speaking, CIMA P1 - Management Accounting Question Tutorial exam study materials guarantee you to participate in the exams after only 20 to 30 hours of practices. What makes it possible to achieve this surprising effect is that P1 - Management Accounting Question Tutorial reliable study question cover a variety of contents, ranging from the frequently tested points to some latest topics, all of which have strictly followed routine modes of tests, be the newest or out-dated. This will help the customers to explore the methods of answering P1 - Management Accounting Question Tutorial questions concerning the testing field and gradually they will get the hang of the panacea for this kind of questions. If they got the core of answering questions, there would be no need for them to be concerned about the P1 - Management Accounting Question Tutorial actual tests. Therefore, shorter time will also be ok for the customers to get through the test.

CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

Question 1

A major company sells a range of electrical, clothing and homeware products through a chain of department stores. The main administration functions are provided from the company's head office. Each department store has its own warehouse which receives goods that are delivered from a central distribution center.
The company currently measures profitability by product group for each store using an absorption costing system. All overhead costs are charged to product groups based on sales revenue. Overhead costs account for approximately one-third of total costs and the directors are concerned about the arbitrary nature of the current method used to charge these costs to product groups.
A consultant has been appointed to analyses the activities that are undertaken in the department stores and to establish an activity based costing system.
The consultant has identified the following data for the latest period for each of the product groups for the X Town store:

Calculate the total profit for each of the product groups:
.... using the current absorption costing system;

A. The profit or loss in $ was.... Clothing 192; Electrical (56); Homeware 148
B. The profit or loss in $ was.... Clothing 85; Electrical 36; Homeware (28)
C. The profit or loss in $ was.... Clothing (175); Electrical 86; Homeware 22
D. The profit or loss in $ was.... Clothing 122; Electrical 56; Homeware (178)

Question 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 throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A. E, D, F
B. D, E, F
C. D, F, E
D. F, D, E

Question 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. E, D, F
B. D, E, F
C. F, D, F
D. D, E, F

Question 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.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A. The variable cost per tray = $0.75; The fixed cost = $ 490 000
B. The variable cost per tray = $0.85; The fixed cost = $ 530 000
C. The variable cost per tray = $0.65; The fixed cost = $ 550 000
D. The variable cost per tray = $0.45; The fixed cost = $ 320 000

Question 5

A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.

A. The profit per machine for the medium machine was: $1276
B. The profit per machine for the medium machine was: $1250
C. The profit per machine for the medium machine was: $1376
D. The profit per machine for the medium machine was: $1350

Solutions: