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Free CIMA CIMAPRO19-P01-1-ENG Exam Questions

Absolute Free CIMAPRO19-P01-1-ENG Exam Practice for Comprehensive Preparation 

  • CIMA CIMAPRO19-P01-1-ENG Exam Questions
  • Provided By: CIMA
  • Exam: P1 Management Accounting
  • Certification: CIMA Professional Qualification
  • Total Questions: 261
  • Updated On: Nov 26, 2025
  • Rated: 4.9 |
  • Online Users: 522
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  • Question 1
    • D3 makes 2 types of toilets - the Executive (Ex) and the Classic (CI). Direct labour costs $6 per hr and overheads are absorbed on a machine hour basis. The overhead absorption rate for the period is $28 per machine hour. What is the traditional cost per unit for (Ex) and (CI)?

      79

      Answer: C
  • Question 2
    • Some of the movements in a time series follow a pattern over time.
      Which type of movement does NOT follow a pattern over time?

      Answer: C
  • Question 3
    • THS produces two products from different combinations of the same resources. Details of the products are shown below:
      73
      Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

      Answer: D
  • Question 4
    • 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.

      Answer: B
  • Question 5
    • Which THREE of the following statements about different costing systems are correct?

      Answer: A,B,C
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