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 P1 Dumps with Practice Exam Questions Answers

Questions: 180 questions

Last Update: Aug 17, 2022

CIMA Certification Exam P1 has been designed to measure your skills in handling the technical tasks mentioned in the certification syllabus

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P1 Questions and Answers

Question # 1

Which THREE of the following statements about different costing systems are correct?


Contribution per unit is the selling price per unit minus the variable costs per unit.


In a period during which finished goods inventory levels fall, profit using marginal costing will be higher than if absorption costing is used.


When valuing inventory using throughput costing, the direct labour cost is excluded.


Over-absorption of fixed production overhead is caused by actual sales exceeding budgeted sales.


Finished goods inventory will be assigned a higher value using throughput costing than absorption costing.

Question # 2

An analysis of past sales data shows that the underlying trend in a company's sales volume can be represented by:

Y = 50X + 625

Where Y is the trend sales units for a quarter and X is the quarterly period number.

The seasonal variation index values have been identified as follows:

The forecast sales volume in units for quarter 4 next year, which is period 14, is:









Question # 3

A small manufacturing company makes a single product. Direct labour costs and factory rent account for 80% and 15% of total cost respectively. Activity levels have not varied by more than 5% for a number of years and there is no evidence of operational inefficiency.

Which of the following is the most appropriate approach to budgeting for this company?


Incremental budgeting


Zero based budgeting (ZBB)


Activity based budgeting (ABB)


Rolling budgeting

Question # 4

The definition of a trend is:


a non-recurring fluctuation which could not be predicted.


a medium-term or long-term influence which repeats in cycles.


an underlying long-term movement over time in the values of the data recorded.


a short-term fluctuation due to different circumstances which affect results at different points in time.

Question # 5

The standard production cost of making a product is as follows:

What is the fixed production overhead efficiency variance?

Give your answer as a whole number.

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