Free CIMAPRO19-P01-1 Exam Braindumps
P1 Management Accounting Questions 71–75 (page: 16)

A manufacturing company has a capacity of 10,000 units. The flexed production cost budget of the company is as follows:



All costs are either fixed, variable or semi-variable.

What is the budgeted total production cost if the company operates at 85% capacity?

A company's product has the following standard selling price, variable costs and contribution:



Budgeted sales and production was 20,000 units and actual was 19,500 units.

Due to a market downturn the production and sales budget should have been 10% lower.

What is the operational sales volume contribution variance?

Since there is no likelihood of them receiving a pay rise in the foreseeable future, your colleagues are considering leaving their current employment and starting their own business.

When preparing the data to evaluate their decision, their current salaries would be:

Which THREE of the following are never relevant costs for short-term decision making?

Which of the following are examples of feedforward control?

Select ALL that apply.