CIMA 공인 인증인 CIMA P1 - Management Accounting Question Tutorial은 IT 업계에서 널리 인정받는 자격입니다. ExamPassdump의 CIMAPRO15-P01-X1-ENG 연습문제 67문항으로 그 가치에 걸맞은 실력을 갖추시기 바랍니다.

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최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제

문제 #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.


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

A. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960
B. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
C. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
D. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960

문제 #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. D, E, F
B. D, E, F
C. E, D, F
D. F, D, F

문제 #3

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

The optimal solution in the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil
Direct material A $11.70
Explain the relevance of these values to the management of JRL.
What is the additional contribution that can be earned?

A. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 825
B. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 570
C. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $3, 825
D. Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $5, 825

문제 #4

TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?

A. The material price planning variance - Ingredient B was $64 000 F
B. The material price planning variance - Ingredient B was $57 000 F
C. The material price planning variance - Ingredient B was $54 000 F
D. The material price planning variance - Ingredient B was $59 000 F

문제 #5

A flexible budget is a budget that is:

A. changed in response to changes in costs
B. changed in response to changes in the level of activity
C. set prior to the control period and not subsequently changed in response to changes in activity period has expired
D. continuously updated by adding a further accounting period when the earliest accounting period has expired

질문과 대답: