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P1 Practice Questions

Question # 1
MBB is considering the costs to be incurred in respect of a special order. The order would require 625 kg of Material K.
This is a material that is readily available and regularly used by the organization in its other products.
There are 265 kg of Material K in inventory which cost $1,590 when it was purchased. The current market price is $6.48 per kg.
Material K is normally used to make Product X. Each unit of Material X requires 3 kg of Material K, and if Material K is costed at $6 per kg, each unit of Product X yields a contribution of $30.
The relevant cost of Material K to be included in the costing of the special order is:
A. $3,990
B. $4,050
C. $3,923
D. $6,250


B. $4,050


Question # 2
ABC uses an activity-based costing system. The company manufactures three products, details of which are given below:



Total material movement costs for the period are $10,000.
The material movement cost per unit for Product Z (to the nearest $0.01) is:
A. $10.67
B. $2.71
C. $3.23
D. $7.62


A. $10.67


Question # 3
Which THREE of the following are never relevant costs for short-term decision making?
A. Depreciation costs
B. Incremental costs
C. Sunk costs
D. Variable overhead costs
E. Committed costs


A. Depreciation costs
C. Sunk costs
E. Committed costs


Question # 4
A special contract requires 640 units of component T.

The inventory of 280 units of component T cost $0.20 per unit but the component is not currently used by the company.

The current market price of component T is $0.24 per unit but the inventory could be sold for $0.15 per unit.

The relevant cost of the units of component T required for the special contract is:
A. $100.40
B. $128.40
C. $142.40
D. $153.60


B. $128.40


Question # 5
Which of the following would cause an adverse fixed overhead volume variance?
A. Actual output was higher than budgeted
B. Actual output was lower than budgeted
C. Actual expenditure was higher than budgeted
D. Actual expenditure was lower than budgeted


B. Actual output was lower than budgeted


Question # 6
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: $1376
C. The profit per machine for the medium machine was: $1350
D. The profit per machine for the medium machine was: $1250


A. The profit per machine for the medium machine was: $1276


Question # 7
QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.

Select TWO potential benefits of using an activity based budgeting system.
A. Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
B. Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
C. Activity based budgeting is useful for the review of quality systems utilization.
D. Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.


A. Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
D. Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.


Question # 8
A budgetary control report for the latest period is shown below:



Which TWO of the following statements are correct?
A. The sales volume contribution variance is $216 favourable.
B. The sales volume contribution variance is $1,008 adverse.
C. The sales price variance is $756 favourable.
D. The standard variable cost per unit is $4.80.


B. The sales volume contribution variance is $1,008 adverse.
C. The sales price variance is $756 favourable.


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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-Mar-2025

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