Why Buy P1 Exam Dumps From Passin1Day?

Having thousands of P1 customers with 99% passing rate, passin1day has a big success story. We are providing fully CIMA exam passing assurance to our customers. You can purchase Management Accounting exam dumps with full confidence and pass exam.

P1 Practice Questions

Question # 1
THS produces two products from different combinations of the same resources. Details of the products are shown below:



Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS’s profit in the month.
A. The solution (from the graph0 is to produce 675 units of E and 470 units of R.
B. The solution (from the graph0 is to produce 495 units of E and 670 units of R.
C. The solution (from the graph0 is to produce 475 units of E and 770 units of R.
D. The solution (from the graph0 is to produce 375 units of E and 750 units of R.
E. The solution (from the graph0 is to produce 375 units of E and 870 units of R.


D. The solution (from the graph0 is to produce 375 units of E and 750 units of R.


Question # 2
A manager must select one of three projects, W, X or Y.
The following payoff table has been prepared to show the outcomes in $000 at three possible levels of demand:

The manager is now preparing a regret matrix.
What figure (in $000) will be shown for Project Y in the regret matrix if the average demand arises?
A. 150
B. 110
C. 520
D. 160


A. 150


Question # 3
A pharmaceutical company manufactures pesticides which contain highly toxic chemicals. In the context of environmental costing, which of the following would be classified as an external failure cost?
A. Legal cost incurred in a case relating to river pollution caused by use of the company's products in nearby fields.
B. Cost incurred in a product trial, carried out prior to product launch, as a consequence of the product failing to meet environmental standards.
C. Clean-up cost resulting from leakage of a toxic chemical at one of the company's production plants.
D. Cost of employing an outsourcing company to dispose of toxic waste caused by a quality failure during routine production.


A. Legal cost incurred in a case relating to river pollution caused by use of the company's products in nearby fields.


Question # 4
RT produces two products from different quantities of the same resources using a just-intime (JIT) production system. The selling price and resource requirements of each of the products are shown below:



Market research shows that the maximum demand for products R and T during June 2010 is 500 units and 800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified: Direct labour hours 7,500 hours

Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
(Refer to previous 2 questions.)
You have now presented your optimum production plan to the purchasing and production managers of RT. During your presentation it became clear that the predicted resource restrictions were rather optimistic. In fact, the managers agreed that the availability of all of the resources could be as much as 10% lower than their original predictions.
Assuming that RT completes the order with the commercial customer, and using linear programming, show the optimum production plan for RT for June 2010 on the basis that the availability of all resources is 10% lower than originally predicted.
A. The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.
B. The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
C. The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
D. The optimal plan is to produce 560 units of Product R and 670 units of product T in addition to the contract.
E. The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.




Question # 5
A manufacturing company has fixed production overhead costs, direct material costs and direct labour costs. The number of units of closing finished goods inventory is lower than the opening inventory.

Which of the following statements is true?
A. The profit using marginal costing will be higher than if absorption costing is used.
B. The profit using marginal costing will be higher than if throughput costing is used.
C. The profit using absorption costing will be higher than if marginal costing is used.
D. The profit using absorption costing will be higher than if throughput costing is used.


A. The profit using marginal costing will be higher than if absorption costing is used.


Question # 6
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 = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
B. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960
C. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
D. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960


A. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960


Question # 7
A company is preparing its annual budget and is estimating the number of units of Product A that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:

y = a + bx where
y = number of sales units in the quarter a = 10,000 units b = 3,000 units x = the quarter number where 1 = quarter 1 of year 1

Actual sales of Product A in Year 1 were affected by seasonal variations and were as follows:

Quarter 1:14,000 units Quarter2: 18,000 units Quarter 3: 18,000 units Quarter 4: 20,000 units
Calculate the expected sales of Product A (in units) for each quarter of year 2, after adjusting for seasonal variations using the additive model.
A. The expected sales for year 2 Quarter 4 was 32700 units
B. The expected sales for year 2 Quarter 4 was 32000 units
C. The expected sales for year 2 Quarter 4 was 33000 units
D. The expected sales for year 2 Quarter 4 was 40000 units


B. The expected sales for year 2 Quarter 4 was 32000 units


Question # 8
A company makes a product using two materials, X and Y.
The standard materials required for one unit of the product are:



What is the direct material mix variance for Material X, using the individual valuation basis?
A. $480F
B. $300F
C. $160A
D. $640A


A. $480F


P1 Dumps
  • Up-to-Date P1 Exam Dumps
  • Valid Questions Answers
  • Management Accounting PDF & Online Test Engine Format
  • 3 Months Free Updates
  • Dedicated Customer Support
  • CIMA Operational P1 - Management Accounting Pass in 1 Day For Sure
  • SSL Secure Protected Site
  • Exam Passing Assurance
  • 98% P1 Exam Success Rate
  • Valid for All Countries

CIMA P1 Exam Dumps

Exam Name: Management Accounting
Certification Name: CIMA Operational P1 - Management Accounting

CIMA P1 exam dumps are created by industry top professionals and after that its also verified by expert team. We are providing you updated Management Accounting exam questions answers. We keep updating our CIMA Operational P1 - Management Accounting practice test according to real exam. So prepare from our latest questions answers and pass your exam.

  • Total Questions: 180
  • Last Updation Date: 17-Oct-2024

PDF Price

$25.99 Updates:

Engine Price

$25.99 Updates:

PDF + Engine

$29.99 Updates:


Up-to-Date

We always provide up-to-date P1 exam dumps to our clients. Keep checking website for updates and download.

Excellence

Quality and excellence of our Management Accounting practice questions are above customers expectations. Contact live chat to know more.

Success

Your SUCCESS is assured with the P1 exam questions of passin1day.com. Just Buy, Prepare and PASS!

Quality

All our braindumps are verified with their correct answers. Download CIMA Operational P1 - Management Accounting Practice tests in a printable PDF format.

Basic

$80

Any 3 Exams of Your Choice

3 Exams PDF + Online Test Engine

Buy Now
Premium

$100

Any 4 Exams of Your Choice

4 Exams PDF + Online Test Engine

Buy Now
Gold

$125

Any 5 Exams of Your Choice

5 Exams PDF + Online Test Engine

Buy Now

About Us

Passin1Day has a big success story in last 12 years with a long list of satisfied customers.

We are UK based company, selling P1 practice test questions answers. We have a team of 34 people in Research, Writing, QA, Sales, Support and Marketing departments and helping people get success in their life.

We dont have a single unsatisfied CIMA customer in this time. Our customers are our asset and precious to us more than their money.

WE FEEL SATISFIED WHEN YOU GET SATISFIED!

P1 Dumps

We have recently updated CIMA P1 dumps study guide. You can use our CIMA Operational P1 - Management Accounting braindumps and pass your exam in just 24 hours. Our Management Accounting real exam contains latest questions. We are providing CIMA P1 dumps with updates for 3 months. You can purchase in advance and start studying. Whenever CIMA update Management Accounting exam, we also update our file with new questions. Passin1day is here to provide real P1 exam questions to people who find it difficult to pass exam

CIMA Operational P1 - Management Accounting can advance your marketability and prove to be a key to differentiating you from those who have no certification and Passin1day is there to help you pass exam with P1 dumps. CIMA Certifications demonstrate your competence and make your discerning employers recognize that Management Accounting certified employees are more valuable to their organizations and customers.


We have helped thousands of customers so far in achieving their goals. Our excellent comprehensive CIMA exam dumps will enable you to pass your certification CIMA Operational P1 - Management Accounting exam in just a single try. Passin1day is offering P1 braindumps which are accurate and of high-quality verified by the IT professionals.

Candidates can instantly download CIMA Operational P1 - Management Accounting dumps and access them at any device after purchase. Online Management Accounting practice tests are planned and designed to prepare you completely for the real CIMA exam condition. Free P1 dumps demos can be available on customer’s demand to check before placing an order.


What Our Customers Say

Testimonial

Jeff Brown

Thanks you so much passin1day.com team for all the help that you have provided me in my CIMA exam. I will use your dumps for next certification as well.
Testimonial

Mareena Frederick

You guys are awesome. Even 1 day is too much. I prepared my exam in just 3 hours with your P1 exam dumps and passed it in first attempt :)
Testimonial

Ralph Donald

I am the fully satisfied customer of passin1day.com. I have passed my exam using your Management Accounting braindumps in first attempt. You guys are the secret behind my success ;)
Testimonial

Lilly Solomon

I was so depressed when I get failed in my Cisco exam but thanks GOD you guys exist and helped me in passing my exams. I am nothing without you.