Cisco
CompTIA
ISC
EC-Council
EXIN
Fortinet
ITIL
Juniper
Microsoft
VMware
Avaya
SAP
Google
NVIDIA
Salesforce
Amazon
Palo Alto Networks
ISC2
Splunk
ServiceNow
All Vendors
  2. Home
  3. Exams
  4. CIMA
  5. CIMAPRO15-P01-X1-ENG

CIMA CIMAPRO15-P01-X1-ENG Exam
P1 Management Accounting (Page 2 )

Updated On: 1-Feb-2026
Page 2 of 15
PDF with 67 Questions

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.

  1. The expected sales for year 2 Quarter 4 was 32700 units
  2. The expected sales for year 2 Quarter 4 was 32000 units
  3. The expected sales for year 2 Quarter 4 was 33000 units
  4. The expected sales for year 2 Quarter 4 was 40000 units

Answer(s): B



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





Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.


  1. Optimum plan (including major customer order) is therefore:
    -W 900 units
    -R 700 units
    -X 2,100 units

  2. Optimum plan (including major customer order) is therefore:
    -W 1, 000 units
    -R 600 units
    -X 2,000 units

  3. Optimum plan (including major customer order) is therefore:
    -W 910 units
    -R 800 units
    -X 2,200 units

  4. Optimum plan (including major customer order) is therefore:
    -W 900 units
    -R 650 units
    -X 2,000 units

  5. Optimum plan (including major customer order) is therefore:
    -W 950 units
    -R 750 units
    -X 2,300 units

Answer(s): E



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?

  1. 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
  2. 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
  3. 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
  4. 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

Answer(s): A



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.

  1. The profit per machine for the medium machine was: $1276
  2. The profit per machine for the medium machine was: $1376
  3. The profit per machine for the medium machine was: $1350
  4. The profit per machine for the medium machine was: $1250

Answer(s): A



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 activity-based costing.

  1. Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
  2. Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
  3. Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
  4. Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
  5. Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
  6. Profit Per Machine using ABC: Small $176, Medium $1341, Large $946

Answer(s): E



Viewing page 2 of 15
Viewing questions 6 - 10 out of 67 questions



Post your Comments and Discuss CIMA CIMAPRO15-P01-X1-ENG exam prep with other Community members:

Join the CIMAPRO15-P01-X1-ENG Discussion