{"id":129463,"date":"2026-07-17T09:11:49","date_gmt":"2026-07-17T09:11:49","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=129463"},"modified":"2026-07-17T09:11:53","modified_gmt":"2026-07-17T09:11:53","slug":"cimapro19-p01-1-eng-dumps-v8-02-preview-free-demo-questions-part-1-q1-q40","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cimapro19-p01-1-eng-dumps-v8-02-preview-free-demo-questions-part-1-q1-q40.html","title":{"rendered":"CIMAPRO19-P01-1-ENG Dumps V8.02: Preview Free Demo Questions (Part 1, Q1-Q40)"},"content":{"rendered":"\n<p>For candidates aiming to achieve the CIMA P1 Management Accounting certification in 2026, have the latest CIMAPRO19-P01-1-ENG dumps V8.02 from DumpsBase can significantly improve exam readiness.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Choose CIMAPRO19-P01-1-ENG Exam Dumps for Your Certification Journey<\/h2>\n\n\n\n<p>The P1 Management Accounting (CIMAPRO19-P01-1-ENG) exam focuses on how management accountants provide information for operational decision-making. It evaluates your ability to apply management accounting techniques in real business scenarios.<\/p>\n\n\n\n<p>The latest CIMAPRO19-P01-1-ENG dumps V8.02 are designed to help you:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Review key P1 Management Accounting concepts efficiently<\/li>\n\n\n\n<li>Practice with exam-style questions and answers<\/li>\n\n\n\n<li>Understand the logic behind correct answers<\/li>\n\n\n\n<li>Improve time management during the actual exam<\/li>\n\n\n\n<li>Build confidence through repeated practice<\/li>\n<\/ul>\n\n\n\n<p>With the latest CIMAPRO19-P01-1-ENG dumps from DumpsBase, you can approach the CIMA certification exam with better preparation and stronger knowledge foundations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CIMAPRO19-P01-1-ENG Free Demo Questions (Part 1, Q1-Q40) Are Online<\/h2>\n\n\n\n<p>We have designed 229 practice questions and answers in CIMAPRO19-P01-1-ENG dumps (V8.02). We choose 80 questions from them as a free demo to help you verify the quality before buying. Those free demo questions are divided into two parts. Today, we will share the CIMAPRO19-P01-1-ENG free demo questions (Part 1, Q1-Q40) first:<\/p>\n\n\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam12665\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-12665\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-12665\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-492025'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>A time series (TS) is made up of two main components i.e. trend (T) and the seasonal variation (SV). <br \/>\r<br>Which TWO of the following could be used to find the seasonal component of a trend?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='492025' \/><input type='hidden' id='answerType492025' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492025[]' id='answer-id-1900322' class='answer   answerof-492025 ' value='1900322'   \/><label for='answer-id-1900322' id='answer-label-1900322' class=' answer'><span>SV=TS-T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492025[]' id='answer-id-1900323' class='answer   answerof-492025 ' value='1900323'   \/><label for='answer-id-1900323' id='answer-label-1900323' class=' answer'><span>SV=TS\/T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492025[]' id='answer-id-1900324' class='answer   answerof-492025 ' value='1900324'   \/><label for='answer-id-1900324' id='answer-label-1900324' class=' answer'><span>SV=TS+T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492025[]' id='answer-id-1900325' class='answer   answerof-492025 ' value='1900325'   \/><label for='answer-id-1900325' id='answer-label-1900325' class=' answer'><span>SV=T\/TS<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492025[]' id='answer-id-1900326' class='answer   answerof-492025 ' value='1900326'   \/><label for='answer-id-1900326' id='answer-label-1900326' class=' answer'><span>SV=T-TS<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-492026'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>Changing to a just-in-time, from a traditional, manufacturing environment can affect cost accounting systems. <br \/>\r<br>Which of the following statements is correct?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='492026' \/><input type='hidden' id='answerType492026' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492026[]' id='answer-id-1900327' class='answer   answerof-492026 ' value='1900327'   \/><label for='answer-id-1900327' id='answer-label-1900327' class=' answer'><span>Larger volumes of inventory must be recorded<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492026[]' id='answer-id-1900328' class='answer   answerof-492026 ' value='1900328'   \/><label for='answer-id-1900328' id='answer-label-1900328' class=' answer'><span>A greater number of individual supplier records must be maintained<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492026[]' id='answer-id-1900329' class='answer   answerof-492026 ' value='1900329'   \/><label for='answer-id-1900329' id='answer-label-1900329' class=' answer'><span>More frequent, smaller deliveries from suppliers must be recorded<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492026[]' id='answer-id-1900330' class='answer   answerof-492026 ' value='1900330'   \/><label for='answer-id-1900330' id='answer-label-1900330' class=' answer'><span>Less frequent, larger deliveries from suppliers must be recorded<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-492027'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>An agricultural company uses activity based costing to charge overheads to its three products .<br \/>\r\n<br \/>\r\nOne of the main activities is purchasing, budgeted details of which are as follows:<br \/>\r\n<br \/>\r\nAdditional budgeted data:<br \/>\r\n<br \/>\r\n<br \/>\r\n<img loading=\"lazy\" decoding=\"async\" id=\"\u56fe\u7247 133\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image028.png\" width=\"346\" height=\"286\" \/>What is the budgeted purchasing overhead cost per kg of Product S?<br \/>\r\n<br \/>\r\nGive your answer to 2 decimal places.<\/div><input type='hidden' name='question_id[]' id='qID_3' value='492027' \/><input type='hidden' id='answerType492027' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492027[]' id='answer-id-1900331' class='answer   answerof-492027 ' value='1900331'   \/><label for='answer-id-1900331' id='answer-label-1900331' class=' answer'><span>$0.72, .72 , 72<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-492028'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>A clinic offers two types of procedure, A and B. <br \/>\r<br>The clinic uses activity-based costing. The general facility overhead cost for next year is budgeted to be $8,601,600. The cost driver is the length of patient stay . <br \/>\r<br>Additional data: <br \/>\r<br><br><img decoding=\"async\" width=204 height=166 id=\"\u56fe\u7247 134\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image027.png\"><br><br \/>\r<br>What is the general facility overhead cost for each Procedure B?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='492028' \/><input type='hidden' id='answerType492028' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492028[]' id='answer-id-1900332' class='answer   answerof-492028 ' value='1900332'   \/><label for='answer-id-1900332' id='answer-label-1900332' class=' answer'><span>$90<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492028[]' id='answer-id-1900333' class='answer   answerof-492028 ' value='1900333'   \/><label for='answer-id-1900333' id='answer-label-1900333' class=' answer'><span>$3,072<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492028[]' id='answer-id-1900334' class='answer   answerof-492028 ' value='1900334'   \/><label for='answer-id-1900334' id='answer-label-1900334' class=' answer'><span>$64<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492028[]' id='answer-id-1900335' class='answer   answerof-492028 ' value='1900335'   \/><label for='answer-id-1900335' id='answer-label-1900335' class=' answer'><span>$1,536<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-492029'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>A manager has to decide between four mutually exclusive projects, A, B, C and D: <br \/>\r<br><br><img decoding=\"async\" width=457 height=174 id=\"\u56fe\u7247 155\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image006-2.png\"><br><br \/>\r<br>Using the above information, which Project would a risk seeking manager choose?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='492029' \/><input type='hidden' id='answerType492029' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492029[]' id='answer-id-1900336' class='answer   answerof-492029 ' value='1900336'   \/><label for='answer-id-1900336' id='answer-label-1900336' class=' answer'><span>Project A<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492029[]' id='answer-id-1900337' class='answer   answerof-492029 ' value='1900337'   \/><label for='answer-id-1900337' id='answer-label-1900337' class=' answer'><span>Project B<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492029[]' id='answer-id-1900338' class='answer   answerof-492029 ' value='1900338'   \/><label for='answer-id-1900338' id='answer-label-1900338' class=' answer'><span>Project C<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492029[]' id='answer-id-1900339' class='answer   answerof-492029 ' value='1900339'   \/><label for='answer-id-1900339' id='answer-label-1900339' class=' answer'><span>Project D<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-492030'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>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. <br \/>\r<br>What is the traditional cost per unit for (Ex) and (CI)? <br \/>\r<br><br><img decoding=\"async\" width=330 height=94 id=\"\u56fe\u7247 159\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image002-1.png\"><br><\/div><input type='hidden' name='question_id[]' id='qID_6' value='492030' \/><input type='hidden' id='answerType492030' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492030[]' id='answer-id-1900340' class='answer   answerof-492030 ' value='1900340'   \/><label for='answer-id-1900340' id='answer-label-1900340' class=' answer'><span>(Ex) 60, (CI) 56<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492030[]' id='answer-id-1900341' class='answer   answerof-492030 ' value='1900341'   \/><label for='answer-id-1900341' id='answer-label-1900341' class=' answer'><span>(Ex) 58, (CI) 53<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492030[]' id='answer-id-1900342' class='answer   answerof-492030 ' value='1900342'   \/><label for='answer-id-1900342' id='answer-label-1900342' class=' answer'><span>(Ex) 65, (CI) 49<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492030[]' id='answer-id-1900343' class='answer   answerof-492030 ' value='1900343'   \/><label for='answer-id-1900343' id='answer-label-1900343' class=' answer'><span>(Ex) 62, (CI) 52<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492030[]' id='answer-id-1900344' class='answer   answerof-492030 ' value='1900344'   \/><label for='answer-id-1900344' id='answer-label-1900344' class=' answer'><span>(Ex) 63, (CI) 48<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-492031'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>Each finished unit of product G contains 2 litres of ingredient L. Losses during production are 10% of input of ingredient L . <br \/>\r<br>Budgeted data for next period are as follows: <br \/>\r<br><br><img decoding=\"async\" width=137 height=323 id=\"\u56fe\u7247 154\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image007-1.png\"><br><br \/>\r<br>The budgeted purchases of ingredient L for next period are:<\/div><input type='hidden' name='question_id[]' id='qID_7' value='492031' \/><input type='hidden' id='answerType492031' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492031[]' id='answer-id-1900345' class='answer   answerof-492031 ' value='1900345'   \/><label for='answer-id-1900345' id='answer-label-1900345' class=' answer'><span>5,770 litres<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492031[]' id='answer-id-1900346' class='answer   answerof-492031 ' value='1900346'   \/><label for='answer-id-1900346' id='answer-label-1900346' class=' answer'><span>6,230 litres<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492031[]' id='answer-id-1900347' class='answer   answerof-492031 ' value='1900347'   \/><label for='answer-id-1900347' id='answer-label-1900347' class=' answer'><span>5,710 litres<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492031[]' id='answer-id-1900348' class='answer   answerof-492031 ' value='1900348'   \/><label for='answer-id-1900348' id='answer-label-1900348' class=' answer'><span>5,170 litres<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-492032'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>How would the cost of recycling scrap be classified in an environmental costing system?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='492032' \/><input type='hidden' id='answerType492032' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492032[]' id='answer-id-1900349' class='answer   answerof-492032 ' value='1900349'   \/><label for='answer-id-1900349' id='answer-label-1900349' class=' answer'><span>Environmental internal failure cost<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492032[]' id='answer-id-1900350' class='answer   answerof-492032 ' value='1900350'   \/><label for='answer-id-1900350' id='answer-label-1900350' class=' answer'><span>Environmental appraisal cost<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492032[]' id='answer-id-1900351' class='answer   answerof-492032 ' value='1900351'   \/><label for='answer-id-1900351' id='answer-label-1900351' class=' answer'><span>Environmental prevention cost<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492032[]' id='answer-id-1900352' class='answer   answerof-492032 ' value='1900352'   \/><label for='answer-id-1900352' id='answer-label-1900352' class=' answer'><span>Environmental external failure cost<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-492033'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented. <br \/>\r<br>Which of the following are examples of non-conformance costs? Select ALL that apply.<\/div><input type='hidden' name='question_id[]' id='qID_9' value='492033' \/><input type='hidden' id='answerType492033' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492033[]' id='answer-id-1900353' class='answer   answerof-492033 ' value='1900353'   \/><label for='answer-id-1900353' id='answer-label-1900353' class=' answer'><span>Cost of scrap<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492033[]' id='answer-id-1900354' class='answer   answerof-492033 ' value='1900354'   \/><label for='answer-id-1900354' id='answer-label-1900354' class=' answer'><span>Loss of goodwill<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492033[]' id='answer-id-1900355' class='answer   answerof-492033 ' value='1900355'   \/><label for='answer-id-1900355' id='answer-label-1900355' class=' answer'><span>Cost of repairs to products<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492033[]' id='answer-id-1900356' class='answer   answerof-492033 ' value='1900356'   \/><label for='answer-id-1900356' id='answer-label-1900356' class=' answer'><span>Inspection costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492033[]' id='answer-id-1900357' class='answer   answerof-492033 ' value='1900357'   \/><label for='answer-id-1900357' id='answer-label-1900357' class=' answer'><span>Cost of repairs to equipment<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-492034'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>A manager in your organisation says, &quot;I have spare capacity and I need a unit cost as a basis for pricing a special one-off contract. You have provided me with a relevant cost of $6.50 per unit and a full production cost of $8.00 per unit. Please explain which unit cost I should use.&quot;. <br \/>\r<br>Which cost should be used in this decision and why?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='492034' \/><input type='hidden' id='answerType492034' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492034[]' id='answer-id-1900358' class='answer   answerof-492034 ' value='1900358'   \/><label for='answer-id-1900358' id='answer-label-1900358' class=' answer'><span>The relevant cost because it is the lower unit cost.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492034[]' id='answer-id-1900359' class='answer   answerof-492034 ' value='1900359'   \/><label for='answer-id-1900359' id='answer-label-1900359' class=' answer'><span>The full production cost because it will be used in the financial accounting reporting system .<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492034[]' id='answer-id-1900360' class='answer   answerof-492034 ' value='1900360'   \/><label for='answer-id-1900360' id='answer-label-1900360' class=' answer'><span>The relevant cost because it represents the cash flows that will be affected if the contract is accepted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492034[]' id='answer-id-1900361' class='answer   answerof-492034 ' value='1900361'   \/><label for='answer-id-1900361' id='answer-label-1900361' class=' answer'><span>The full production cost because it is important to ensure that all costs are covered by the selling price.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-492035'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Which of the following statements is true?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='492035' \/><input type='hidden' id='answerType492035' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492035[]' id='answer-id-1900362' class='answer   answerof-492035 ' value='1900362'   \/><label for='answer-id-1900362' id='answer-label-1900362' class=' answer'><span>Standard costing is best suited to a stable environment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492035[]' id='answer-id-1900363' class='answer   answerof-492035 ' value='1900363'   \/><label for='answer-id-1900363' id='answer-label-1900363' class=' answer'><span>Standard costing is focused on achieving zero defects.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492035[]' id='answer-id-1900364' class='answer   answerof-492035 ' value='1900364'   \/><label for='answer-id-1900364' id='answer-label-1900364' class=' answer'><span>Standard costing is focused on delivering quality products to customers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492035[]' id='answer-id-1900365' class='answer   answerof-492035 ' value='1900365'   \/><label for='answer-id-1900365' id='answer-label-1900365' class=' answer'><span>Standard costing embraces the philosophy of continual improvement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-492036'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>XY sells two products for which the budgeted contribution to sales ratios are as follows:<br \/>\r\n<br \/>\r\n<br \/>\r\n<img loading=\"lazy\" decoding=\"async\" id=\"\u56fe\u7247 151\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image010.png\" width=\"113\" height=\"97\" \/>Total budgeted sales revenue is $920,000, of which $368,000 will be generated by product X. The products must be sold in a constant mix.<br \/>\r\n<br \/>\r\nBudgeted fixed costs are $105,000.<br \/>\r\n<br \/>\r\nWhat is the budgeted breakeven sales revenue?<br \/>\r\n<br \/>\r\nGive your answer to the nearest $.<\/div><input type='hidden' name='question_id[]' id='qID_12' value='492036' \/><input type='hidden' id='answerType492036' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492036[]' id='answer-id-1900366' class='answer   answerof-492036 ' value='1900366'   \/><label for='answer-id-1900366' id='answer-label-1900366' class=' answer'><span>$500000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-492037'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>The inventory level of Product Y has reduced by 40 units over a single period.<br \/>\r\n<br \/>\r\nThe cost card for Product Y is as follows:<br \/>\r\n<br \/>\r\n<br \/>\r\n<img loading=\"lazy\" decoding=\"async\" id=\"\u56fe\u7247 157\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image004.png\" width=\"268\" height=\"242\" \/>The profit for Product Y using marginal costing is $26,000.<br \/>\r\n<br \/>\r\nIf the company used absorption costing, what would the profit for Product Y be?<br \/>\r\n<br \/>\r\nGive your answer to the nearest whole $.<\/div><input type='hidden' name='question_id[]' id='qID_13' value='492037' \/><input type='hidden' id='answerType492037' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492037[]' id='answer-id-1900367' class='answer   answerof-492037 ' value='1900367'   \/><label for='answer-id-1900367' id='answer-label-1900367' class=' answer'><span>$24600<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-492038'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>A museum charges a reduced entrance fee for students in full-time education. The budgeted cost per customer is the same regardless of the entrance fee paid. <br \/>\r<br>4,000 customers were budgeted to visit the museum during period 6, with 25% of customers paying the reduced fee. <br \/>\r<br>3,000 customers visited the museum during period 6 and 1,000 of these paid the reduced entrance fee. Costs were as budgeted but the actual full-priced entrance fee was $2 higher than budgeted. <br \/>\r<br>Which of the following statements is true?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='492038' \/><input type='hidden' id='answerType492038' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492038[]' id='answer-id-1900368' class='answer   answerof-492038 ' value='1900368'   \/><label for='answer-id-1900368' id='answer-label-1900368' class=' answer'><span>The sales mix variance is adverse and the sales quantity variance is adverse.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492038[]' id='answer-id-1900369' class='answer   answerof-492038 ' value='1900369'   \/><label for='answer-id-1900369' id='answer-label-1900369' class=' answer'><span>The sales mix variance is zero and the sales quantity variance is favourable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492038[]' id='answer-id-1900370' class='answer   answerof-492038 ' value='1900370'   \/><label for='answer-id-1900370' id='answer-label-1900370' class=' answer'><span>The sales mix variance is adverse and the sales quantity variance is favourable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492038[]' id='answer-id-1900371' class='answer   answerof-492038 ' value='1900371'   \/><label for='answer-id-1900371' id='answer-label-1900371' class=' answer'><span>The sales mix variance is zero and the sales quantity variance is adverse.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-492039'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>The cost card for one unit of Product G is as follows: <br \/>\r<br><br><img decoding=\"async\" width=147 height=356 id=\"\u56fe\u7247 138\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image023.png\"><br><br \/>\r<br>The opening and closing inventories of Product G for month 5 are budgeted to be 10 units and 60 units respectively. <br \/>\r<br>Profit for month 5 using absorption costing is budgeted to be $15,000. <br \/>\r<br>What is the budgeted profit for month 5 using throughput costing?<\/div><input type='hidden' name='question_id[]' id='qID_15' value='492039' \/><input type='hidden' id='answerType492039' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492039[]' id='answer-id-1900372' class='answer   answerof-492039 ' value='1900372'   \/><label for='answer-id-1900372' id='answer-label-1900372' class=' answer'><span>$9,800<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492039[]' id='answer-id-1900373' class='answer   answerof-492039 ' value='1900373'   \/><label for='answer-id-1900373' id='answer-label-1900373' class=' answer'><span>$12,800<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492039[]' id='answer-id-1900374' class='answer   answerof-492039 ' value='1900374'   \/><label for='answer-id-1900374' id='answer-label-1900374' class=' answer'><span>$17,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492039[]' id='answer-id-1900375' class='answer   answerof-492039 ' value='1900375'   \/><label for='answer-id-1900375' id='answer-label-1900375' class=' answer'><span>$20,200<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-492040'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>Forecast sales demand of product W next period is 6,800 units. Product W requires 5 kg of material Y, seven hours of skilled labour and six hours of semi-skilled labour . <br \/>\r<br>Availability of resources for next period is forecast as follows: <br \/>\r<br><br><img decoding=\"async\" width=317 height=166 id=\"\u56fe\u7247 153\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image008.png\"><br><br \/>\r<br>No inventories are held. <br \/>\r<br>What is the principal budget factor for next period?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='492040' \/><input type='hidden' id='answerType492040' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492040[]' id='answer-id-1900376' class='answer   answerof-492040 ' value='1900376'   \/><label for='answer-id-1900376' id='answer-label-1900376' class=' answer'><span>Sales demand<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492040[]' id='answer-id-1900377' class='answer   answerof-492040 ' value='1900377'   \/><label for='answer-id-1900377' id='answer-label-1900377' class=' answer'><span>Availability of material Y<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492040[]' id='answer-id-1900378' class='answer   answerof-492040 ' value='1900378'   \/><label for='answer-id-1900378' id='answer-label-1900378' class=' answer'><span>Availability of skilled labour<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492040[]' id='answer-id-1900379' class='answer   answerof-492040 ' value='1900379'   \/><label for='answer-id-1900379' id='answer-label-1900379' class=' answer'><span>Availability of semi-skilled labour<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-492041'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>A company manufactures a single product . <br \/>\r<br>The cost card for a unit of this product is as follows: <br \/>\r<br><br><img decoding=\"async\" width=126 height=287 id=\"\u56fe\u7247 136\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image025.png\"><br><br \/>\r<br>During month 6, finished goods inventory increased by 350 units. <br \/>\r<br>By how much would the profit differ in month 6 if finished goods inventory was valued at standard marginal cost rather than standard absorption cost?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='492041' \/><input type='hidden' id='answerType492041' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492041[]' id='answer-id-1900380' class='answer   answerof-492041 ' value='1900380'   \/><label for='answer-id-1900380' id='answer-label-1900380' class=' answer'><span>$1,050 lower<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492041[]' id='answer-id-1900381' class='answer   answerof-492041 ' value='1900381'   \/><label for='answer-id-1900381' id='answer-label-1900381' class=' answer'><span>$1,050 higher<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492041[]' id='answer-id-1900382' class='answer   answerof-492041 ' value='1900382'   \/><label for='answer-id-1900382' id='answer-label-1900382' class=' answer'><span>$2,450 lower<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492041[]' id='answer-id-1900383' class='answer   answerof-492041 ' value='1900383'   \/><label for='answer-id-1900383' id='answer-label-1900383' class=' answer'><span>$2,450 higher<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-492042'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>Two products being produced by a company require the same material which is limited to 2,600 kgs. <br \/>\r<br><br><img decoding=\"async\" width=649 height=211 id=\"\u56fe\u7247 152\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image009.png\"><br><br \/>\r<br>What is the optimal production plan?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='492042' \/><input type='hidden' id='answerType492042' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492042[]' id='answer-id-1900384' class='answer   answerof-492042 ' value='1900384'   \/><label for='answer-id-1900384' id='answer-label-1900384' class=' answer'><span>500 units of S &amp; 100 units of T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492042[]' id='answer-id-1900385' class='answer   answerof-492042 ' value='1900385'   \/><label for='answer-id-1900385' id='answer-label-1900385' class=' answer'><span>50 units of S &amp; 400 units of T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492042[]' id='answer-id-1900386' class='answer   answerof-492042 ' value='1900386'   \/><label for='answer-id-1900386' id='answer-label-1900386' class=' answer'><span>400 units of S &amp; 167 units of T<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492042[]' id='answer-id-1900387' class='answer   answerof-492042 ' value='1900387'   \/><label for='answer-id-1900387' id='answer-label-1900387' class=' answer'><span>500 units of S &amp; 400 units of T<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-492043'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>The following information is available about direct material T for the last period.<br \/>\r\n<br \/>\r\n<br \/>\r\n<img loading=\"lazy\" decoding=\"async\" id=\"\u56fe\u7247 142\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image019.png\" width=\"157\" height=\"210\" \/>A JIT purchasing system is in operation.<br \/>\r\n<br \/>\r\nCalculate the actual price paid per kg of material T.<br \/>\r\n<br \/>\r\nGive your answer to 2 decimal places.<\/div><input type='hidden' name='question_id[]' id='qID_19' value='492043' \/><input type='hidden' id='answerType492043' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492043[]' id='answer-id-1900388' class='answer   answerof-492043 ' value='1900388'   \/><label for='answer-id-1900388' id='answer-label-1900388' class=' answer'><span>$2.80<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-492044'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Sales volumes reported for the latest period are used by managers as the basis to forecast sales for the forthcoming period. The forecasts are compared with the budgeted sales and plans are adjusted to ensure that the budgeted sales are achieved. <br \/>\r<br>This is an example of:<\/div><input type='hidden' name='question_id[]' id='qID_20' value='492044' \/><input type='hidden' id='answerType492044' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492044[]' id='answer-id-1900389' class='answer   answerof-492044 ' value='1900389'   \/><label for='answer-id-1900389' id='answer-label-1900389' class=' answer'><span>Incremental budgeting<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492044[]' id='answer-id-1900390' class='answer   answerof-492044 ' value='1900390'   \/><label for='answer-id-1900390' id='answer-label-1900390' class=' answer'><span>Flexed budgets<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492044[]' id='answer-id-1900391' class='answer   answerof-492044 ' value='1900391'   \/><label for='answer-id-1900391' id='answer-label-1900391' class=' answer'><span>Feedforward control<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492044[]' id='answer-id-1900392' class='answer   answerof-492044 ' value='1900392'   \/><label for='answer-id-1900392' id='answer-label-1900392' class=' answer'><span>Feedback control<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-492045'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>A budgetary control report for the latest period is shown below: <br \/>\r<br><br><img decoding=\"async\" width=623 height=226 id=\"\u56fe\u7247 147\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image014.png\"><br><br \/>\r<br>Which TWO of the following statements are correct?<\/div><input type='hidden' name='question_id[]' id='qID_21' value='492045' \/><input type='hidden' id='answerType492045' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492045[]' id='answer-id-1900393' class='answer   answerof-492045 ' value='1900393'   \/><label for='answer-id-1900393' id='answer-label-1900393' class=' answer'><span>The sales volume contribution variance is $216 favourable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492045[]' id='answer-id-1900394' class='answer   answerof-492045 ' value='1900394'   \/><label for='answer-id-1900394' id='answer-label-1900394' class=' answer'><span>The sales volume contribution variance is $1,008 adverse.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492045[]' id='answer-id-1900395' class='answer   answerof-492045 ' value='1900395'   \/><label for='answer-id-1900395' id='answer-label-1900395' class=' answer'><span>The sales price variance is $756 favourable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492045[]' id='answer-id-1900396' class='answer   answerof-492045 ' value='1900396'   \/><label for='answer-id-1900396' id='answer-label-1900396' class=' answer'><span>The standard variable cost per unit is $4.80.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-492046'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>A manufacturing company uses activity-based costing to charge overheads to its three products. One of the main activities is quality inspection. The cost driver is the number of inspections and the budgeted cost is $211,200. <br \/>\r<br>Additional budgeted data. <br \/>\r<br><br><img decoding=\"async\" width=355 height=241 id=\"\u56fe\u7247 135\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image026.png\"><br><br \/>\r<br>What is the budgeted quality inspection cost for a unit of product F?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='492046' \/><input type='hidden' id='answerType492046' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492046[]' id='answer-id-1900397' class='answer   answerof-492046 ' value='1900397'   \/><label for='answer-id-1900397' id='answer-label-1900397' class=' answer'><span>$6.60<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492046[]' id='answer-id-1900398' class='answer   answerof-492046 ' value='1900398'   \/><label for='answer-id-1900398' id='answer-label-1900398' class=' answer'><span>$3.30<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492046[]' id='answer-id-1900399' class='answer   answerof-492046 ' value='1900399'   \/><label for='answer-id-1900399' id='answer-label-1900399' class=' answer'><span>$9.60<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492046[]' id='answer-id-1900400' class='answer   answerof-492046 ' value='1900400'   \/><label for='answer-id-1900400' id='answer-label-1900400' class=' answer'><span>$4.80<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-492047'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>A company manufactures a single product .<br \/>\r\n<br \/>\r\nThe following budgeted data applies to month 6:<br \/>\r\n<br \/>\r\n<br \/>\r\n<img loading=\"lazy\" decoding=\"async\" id=\"\u56fe\u7247 137\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image024.png\" width=\"352\" height=\"227\" \/>What was the budgeted fixed production overhead for month 6?<br \/>\r\n<br \/>\r\nGive your answer to the nearest whole $ (in '000s).<\/div><input type='hidden' name='question_id[]' id='qID_23' value='492047' \/><input type='hidden' id='answerType492047' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492047[]' id='answer-id-1900401' class='answer   answerof-492047 ' value='1900401'   \/><label for='answer-id-1900401' id='answer-label-1900401' class=' answer'><span>$60000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-492048'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>Which one of the following would NOT be included in a decision to close a division of an organization?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='492048' \/><input type='hidden' id='answerType492048' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492048[]' id='answer-id-1900402' class='answer   answerof-492048 ' value='1900402'   \/><label for='answer-id-1900402' id='answer-label-1900402' class=' answer'><span>Head office overheads absorbed on the basis of the number of units produced<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492048[]' id='answer-id-1900403' class='answer   answerof-492048 ' value='1900403'   \/><label for='answer-id-1900403' id='answer-label-1900403' class=' answer'><span>Sale of unwanted non-current assets<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492048[]' id='answer-id-1900404' class='answer   answerof-492048 ' value='1900404'   \/><label for='answer-id-1900404' id='answer-label-1900404' class=' answer'><span>Redundancy pay for employees of the division<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492048[]' id='answer-id-1900405' class='answer   answerof-492048 ' value='1900405'   \/><label for='answer-id-1900405' id='answer-label-1900405' class=' answer'><span>Fixed costs directly attributable to the division<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-492049'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>For the forthcoming period, the number of units of product L produced must be no more than four times the number of units of product M produced. <br \/>\r<br>The equation to represent this constraint in a linear programming exercise is:<\/div><input type='hidden' name='question_id[]' id='qID_25' value='492049' \/><input type='hidden' id='answerType492049' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492049[]' id='answer-id-1900406' class='answer   answerof-492049 ' value='1900406'   \/><label for='answer-id-1900406' id='answer-label-1900406' class=' answer'><span>L&lt;4M<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492049[]' id='answer-id-1900407' class='answer   answerof-492049 ' value='1900407'   \/><label for='answer-id-1900407' id='answer-label-1900407' class=' answer'><span>4L&lt;M<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492049[]' id='answer-id-1900408' class='answer   answerof-492049 ' value='1900408'   \/><label for='answer-id-1900408' id='answer-label-1900408' class=' answer'><span>L&gt;4M<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492049[]' id='answer-id-1900409' class='answer   answerof-492049 ' value='1900409'   \/><label for='answer-id-1900409' id='answer-label-1900409' class=' answer'><span>4L&gt;M<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-492050'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>A company manufactures a single product and absorbs fixed production overheads at a predetermined rate based on budgeted expenditure and budgeted units. <br \/>\r<br>Which TWO of the following would definitely lead to an over absorption of fixed production overheads?<\/div><input type='hidden' name='question_id[]' id='qID_26' value='492050' \/><input type='hidden' id='answerType492050' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492050[]' id='answer-id-1900410' class='answer   answerof-492050 ' value='1900410'   \/><label for='answer-id-1900410' id='answer-label-1900410' class=' answer'><span>The actual number of units produced are greater than budgeted and the actual fixed production overhead expenditure is as budgeted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492050[]' id='answer-id-1900411' class='answer   answerof-492050 ' value='1900411'   \/><label for='answer-id-1900411' id='answer-label-1900411' class=' answer'><span>The actual number of units produced are less than budgeted and the actual fixed production overhead expenditure is higher than budgeted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492050[]' id='answer-id-1900412' class='answer   answerof-492050 ' value='1900412'   \/><label for='answer-id-1900412' id='answer-label-1900412' class=' answer'><span>Actual number of units produced are greater than actual units sold and the actual fixed production overhead expenditure is as budgeted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492050[]' id='answer-id-1900413' class='answer   answerof-492050 ' value='1900413'   \/><label for='answer-id-1900413' id='answer-label-1900413' class=' answer'><span>Actual fixed production overhead expenditure is higher than budgeted and production units are as budgeted.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492050[]' id='answer-id-1900414' class='answer   answerof-492050 ' value='1900414'   \/><label for='answer-id-1900414' id='answer-label-1900414' class=' answer'><span>Actual fixed production overhead expenditure is less than budgeted and production units are as budgeted.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-492051'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>According to a decision tree forecasting, there are three possible outcomes of a project requiring &pound;10,000 capital investment. They are (along with probability of occurring): &pound;20,000 in revenue (45%), &pound;35,000 (15%) , &pound;10,000 (30%) and -&pound;6,000 (10%). <br \/>\r<br>However, choosing another project (2) requiring the same investment would give us &pound;12,000 and choosing project 3 would give us a 90% chance of generating revenues of &pound;15,000 but a 5% chance of revenues of &pound;0. <br \/>\r<br>Project 4 is wildly ambitious and boasts an unlikely (5% chance) of generating revenues of &pound;100,000. <br \/>\r<br>There is a 10% probability of negative revenues. <br \/>\r<br>Which is the risk averse investor more likely to take?<\/div><input type='hidden' name='question_id[]' id='qID_27' value='492051' \/><input type='hidden' id='answerType492051' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492051[]' id='answer-id-1900415' class='answer   answerof-492051 ' value='1900415'   \/><label for='answer-id-1900415' id='answer-label-1900415' class=' answer'><span>Project 1<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492051[]' id='answer-id-1900416' class='answer   answerof-492051 ' value='1900416'   \/><label for='answer-id-1900416' id='answer-label-1900416' class=' answer'><span>Project 2<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492051[]' id='answer-id-1900417' class='answer   answerof-492051 ' value='1900417'   \/><label for='answer-id-1900417' id='answer-label-1900417' class=' answer'><span>Project 3<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492051[]' id='answer-id-1900418' class='answer   answerof-492051 ' value='1900418'   \/><label for='answer-id-1900418' id='answer-label-1900418' class=' answer'><span>Project 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-492052'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Which of the following are examples of feedforward control? Select ALL that apply.<\/div><input type='hidden' name='question_id[]' id='qID_28' value='492052' \/><input type='hidden' id='answerType492052' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492052[]' id='answer-id-1900419' class='answer   answerof-492052 ' value='1900419'   \/><label for='answer-id-1900419' id='answer-label-1900419' class=' answer'><span>Labour costs for individual jobs are forecast. The forecasts are used as the basis to determine the correct selling price to be quoted to the customer.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492052[]' id='answer-id-1900420' class='answer   answerof-492052 ' value='1900420'   \/><label for='answer-id-1900420' id='answer-label-1900420' class=' answer'><span>The sales volume for the next quarter is forecast and compared with the planned volume. If there is a forecast shortfall action is taken to correct the difference.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492052[]' id='answer-id-1900421' class='answer   answerof-492052 ' value='1900421'   \/><label for='answer-id-1900421' id='answer-label-1900421' class=' answer'><span>A target is set for the cash balance at the period end. The balance shown in the cash forecast is compared with the target and action is taken to ensure that the target balance is achieved.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492052[]' id='answer-id-1900422' class='answer   answerof-492052 ' value='1900422'   \/><label for='answer-id-1900422' id='answer-label-1900422' class=' answer'><span>Actual inventory volumes are compared with planned volumes and control action is taken to correct any differences.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-492053'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>Petco's material price standard was &pound;8 per kg. <br \/>\r<br>When looking over their accounts you calculate that in fact they they purchased 2,000kg at &pound;6 per kg due to an overly abundant harvest that lowered global pet food prices. <br \/>\r<br>You have been asked by your manager to analyse these figures and come to a conclusion. <br \/>\r<br>With that in mind which of the following statements are correct? Select ALL that apply.<\/div><input type='hidden' name='question_id[]' id='qID_29' value='492053' \/><input type='hidden' id='answerType492053' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492053[]' id='answer-id-1900423' class='answer   answerof-492053 ' value='1900423'   \/><label for='answer-id-1900423' id='answer-label-1900423' class=' answer'><span>The material price operational variance is &pound;4,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492053[]' id='answer-id-1900424' class='answer   answerof-492053 ' value='1900424'   \/><label for='answer-id-1900424' id='answer-label-1900424' class=' answer'><span>The material price planning variance is &pound;4,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492053[]' id='answer-id-1900425' class='answer   answerof-492053 ' value='1900425'   \/><label for='answer-id-1900425' id='answer-label-1900425' class=' answer'><span>Management had control over this variance<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492053[]' id='answer-id-1900426' class='answer   answerof-492053 ' value='1900426'   \/><label for='answer-id-1900426' id='answer-label-1900426' class=' answer'><span>Management had no control over this variance<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-492054'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>A company reports planning and operational variances to its managers. The following data are available concerning the price of direct material M in the last period. Material M is the only material used by the company. The company operates a just-in-time (JIT) purchasing system. <br \/>\r<br><br><img decoding=\"async\" width=338 height=136 id=\"\u56fe\u7247 143\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2026\/07\/image018.png\"><br><br \/>\r<br>Which TWO of the following statements about last period are definitely correct based on this information? <br \/>\r<br>The direct material price operational variance was adverse.<\/div><input type='hidden' name='question_id[]' id='qID_30' value='492054' \/><input type='hidden' id='answerType492054' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492054[]' id='answer-id-1900427' class='answer   answerof-492054 ' value='1900427'   \/><label for='answer-id-1900427' id='answer-label-1900427' class=' answer'><span>The direct material usage operational variance was adverse.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492054[]' id='answer-id-1900428' class='answer   answerof-492054 ' value='1900428'   \/><label for='answer-id-1900428' id='answer-label-1900428' class=' answer'><span>The direct material price planning variance was adverse.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492054[]' id='answer-id-1900429' class='answer   answerof-492054 ' value='1900429'   \/><label for='answer-id-1900429' id='answer-label-1900429' class=' answer'><span>The direct material price planning variance was favourable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492054[]' id='answer-id-1900430' class='answer   answerof-492054 ' value='1900430'   \/><label for='answer-id-1900430' id='answer-label-1900430' class=' answer'><span>The direct material price operational variance was favourable.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-492055'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>A snowboard manufacturer is considering investing in technology that will give a good indication of how heavy snowfall will be in the future. The predictions tend to be reasonably accurate. <br \/>\r<br>The current budgeted profit for the year is &pound;2,560,000 but if they invest in this technology and it works, the expected profit will be &pound;2,640,000. The manufacturer is willing to invest a maximum of &pound;40,000 into the venture. <br \/>\r<br>What is the expected profit if the investment is NOT made?<\/div><input type='hidden' name='question_id[]' id='qID_31' value='492055' \/><input type='hidden' id='answerType492055' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492055[]' id='answer-id-1900431' class='answer   answerof-492055 ' value='1900431'   \/><label for='answer-id-1900431' id='answer-label-1900431' class=' answer'><span>&pound;2,560,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492055[]' id='answer-id-1900432' class='answer   answerof-492055 ' value='1900432'   \/><label for='answer-id-1900432' id='answer-label-1900432' class=' answer'><span>&pound;2,640,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492055[]' id='answer-id-1900433' class='answer   answerof-492055 ' value='1900433'   \/><label for='answer-id-1900433' id='answer-label-1900433' class=' answer'><span>&pound;2,520,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492055[]' id='answer-id-1900434' class='answer   answerof-492055 ' value='1900434'   \/><label for='answer-id-1900434' id='answer-label-1900434' class=' answer'><span>&pound;2,600,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-492056'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>Which of the following statements about relevant costs is correct?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='492056' \/><input type='hidden' id='answerType492056' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492056[]' id='answer-id-1900435' class='answer   answerof-492056 ' value='1900435'   \/><label for='answer-id-1900435' id='answer-label-1900435' class=' answer'><span>Relevant costs will always be lower than the full costs used in external profit reporting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492056[]' id='answer-id-1900436' class='answer   answerof-492056 ' value='1900436'   \/><label for='answer-id-1900436' id='answer-label-1900436' class=' answer'><span>Relevant costs will always be higher than the full costs used in external profit reporting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492056[]' id='answer-id-1900437' class='answer   answerof-492056 ' value='1900437'   \/><label for='answer-id-1900437' id='answer-label-1900437' class=' answer'><span>Relevant costs may not be used in external profit reporting because they do not adhere to the accruals basis of accounting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492056[]' id='answer-id-1900438' class='answer   answerof-492056 ' value='1900438'   \/><label for='answer-id-1900438' id='answer-label-1900438' class=' answer'><span>Relevant costs must be used in external profit reporting so that reported profits follow the pattern of cash flow.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-492057'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>Which THREE of the following are never relevant costs for short-term decision making?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='492057' \/><input type='hidden' id='answerType492057' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492057[]' id='answer-id-1900439' class='answer   answerof-492057 ' value='1900439'   \/><label for='answer-id-1900439' id='answer-label-1900439' class=' answer'><span>Depreciation costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492057[]' id='answer-id-1900440' class='answer   answerof-492057 ' value='1900440'   \/><label for='answer-id-1900440' id='answer-label-1900440' class=' answer'><span>Incremental costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492057[]' id='answer-id-1900441' class='answer   answerof-492057 ' value='1900441'   \/><label for='answer-id-1900441' id='answer-label-1900441' class=' answer'><span>Sunk costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492057[]' id='answer-id-1900442' class='answer   answerof-492057 ' value='1900442'   \/><label for='answer-id-1900442' id='answer-label-1900442' class=' answer'><span>Variable overhead costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492057[]' id='answer-id-1900443' class='answer   answerof-492057 ' value='1900443'   \/><label for='answer-id-1900443' id='answer-label-1900443' class=' answer'><span>Committed costs<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-492058'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>The budgeted production of product G for the period was 300 units. At the end of the period it was discovered that the standard hourly rate for labour should have been higher than that originally planned. Actual production was 450 units. <br \/>\r<br>The labour rate planning variance would be calculated as:<\/div><input type='hidden' name='question_id[]' id='qID_34' value='492058' \/><input type='hidden' id='answerType492058' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492058[]' id='answer-id-1900444' class='answer   answerof-492058 ' value='1900444'   \/><label for='answer-id-1900444' id='answer-label-1900444' class=' answer'><span>The revised standard cost of 450 units compared with the original standard cost of 450 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492058[]' id='answer-id-1900445' class='answer   answerof-492058 ' value='1900445'   \/><label for='answer-id-1900445' id='answer-label-1900445' class=' answer'><span>The revised standard cost of 300 units compared with the orginal standard cost of 300 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492058[]' id='answer-id-1900446' class='answer   answerof-492058 ' value='1900446'   \/><label for='answer-id-1900446' id='answer-label-1900446' class=' answer'><span>The revised standard cost of 450 units compared with the original standard cost of 300 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492058[]' id='answer-id-1900447' class='answer   answerof-492058 ' value='1900447'   \/><label for='answer-id-1900447' id='answer-label-1900447' class=' answer'><span>The revised standard cost of 300 units compared with the original standard cost of 450 units<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-492059'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>A company has identified the trend in its sales figures through the regression equation Y = 65.9 + 3.86X, where Y is the sales revenue in thousands of dollars and X is the month number. The average seasonal variation for October is 87%<br \/>\r\n<br \/>\r\nCalculate the forecast sales revenue for October of Year 6.<br \/>\r\n<br \/>\r\nGive your answer to the nearest $000.<\/div><input type='hidden' name='question_id[]' id='qID_35' value='492059' \/><input type='hidden' id='answerType492059' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492059[]' id='answer-id-1900448' class='answer   answerof-492059 ' value='1900448'   \/><label for='answer-id-1900448' id='answer-label-1900448' class=' answer'><span>292000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-492060'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>What type of budget is prepared on an annual basis taking current year operating results and adjusting them for expected growth and inflation?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='492060' \/><input type='hidden' id='answerType492060' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492060[]' id='answer-id-1900449' class='answer   answerof-492060 ' value='1900449'   \/><label for='answer-id-1900449' id='answer-label-1900449' class=' answer'><span>Rolling budget<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492060[]' id='answer-id-1900450' class='answer   answerof-492060 ' value='1900450'   \/><label for='answer-id-1900450' id='answer-label-1900450' class=' answer'><span>Incremental budget<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492060[]' id='answer-id-1900451' class='answer   answerof-492060 ' value='1900451'   \/><label for='answer-id-1900451' id='answer-label-1900451' class=' answer'><span>Flexed budget<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492060[]' id='answer-id-1900452' class='answer   answerof-492060 ' value='1900452'   \/><label for='answer-id-1900452' id='answer-label-1900452' class=' answer'><span>Zero-based budget<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-492061'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>You are a management accounting working for a car manufacturer. The company is publicly listed and has been around for many years. <br \/>\r<br>The company produces 2 products. Car 1 and Car 2. Car 1 sells for &pound;20,000 and Car 2 for &pound;27,000. <br \/>\r<br>Car 1 can be upgraded post production to the 1ZC model for &pound;5,000 and Car 2 to the 2ZC model for &pound;3,500. <br \/>\r<br>Post production upgrade the 1ZC sells for &pound;25,500 and the 2ZCfor &pound;30,000. <br \/>\r<br>The company sources all of its supplies for the same supplier and has access to a large workforce. As a result there are no bottlenecks or limiting factors to production. <br \/>\r<br>Based on the information above the company should...<\/div><input type='hidden' name='question_id[]' id='qID_37' value='492061' \/><input type='hidden' id='answerType492061' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492061[]' id='answer-id-1900453' class='answer   answerof-492061 ' value='1900453'   \/><label for='answer-id-1900453' id='answer-label-1900453' class=' answer'><span>Upgrade both models<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492061[]' id='answer-id-1900454' class='answer   answerof-492061 ' value='1900454'   \/><label for='answer-id-1900454' id='answer-label-1900454' class=' answer'><span>Upgrade Car 1 but not Car 2<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492061[]' id='answer-id-1900455' class='answer   answerof-492061 ' value='1900455'   \/><label for='answer-id-1900455' id='answer-label-1900455' class=' answer'><span>Upgrade Car 2 but not Car 1<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492061[]' id='answer-id-1900456' class='answer   answerof-492061 ' value='1900456'   \/><label for='answer-id-1900456' id='answer-label-1900456' class=' answer'><span>Keep both Cars as base models<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-492062'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>In short-term decision making, which TWO of the following are relevant costs?<\/div><input type='hidden' name='question_id[]' id='qID_38' value='492062' \/><input type='hidden' id='answerType492062' value='checkbox'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492062[]' id='answer-id-1900457' class='answer   answerof-492062 ' value='1900457'   \/><label for='answer-id-1900457' id='answer-label-1900457' class=' answer'><span>Sunk costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492062[]' id='answer-id-1900458' class='answer   answerof-492062 ' value='1900458'   \/><label for='answer-id-1900458' id='answer-label-1900458' class=' answer'><span>Avoidable costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492062[]' id='answer-id-1900459' class='answer   answerof-492062 ' value='1900459'   \/><label for='answer-id-1900459' id='answer-label-1900459' class=' answer'><span>Committed costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492062[]' id='answer-id-1900460' class='answer   answerof-492062 ' value='1900460'   \/><label for='answer-id-1900460' id='answer-label-1900460' class=' answer'><span>Opportunity costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='checkbox' name='answer-492062[]' id='answer-id-1900461' class='answer   answerof-492062 ' value='1900461'   \/><label for='answer-id-1900461' id='answer-label-1900461' class=' answer'><span>Notional costs<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-492063'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>Which of the following would lead to a favourable variance?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='492063' \/><input type='hidden' id='answerType492063' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492063[]' id='answer-id-1900462' class='answer   answerof-492063 ' value='1900462'   \/><label for='answer-id-1900462' id='answer-label-1900462' class=' answer'><span>The standard material price was set too low.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492063[]' id='answer-id-1900463' class='answer   answerof-492063 ' value='1900463'   \/><label for='answer-id-1900463' id='answer-label-1900463' class=' answer'><span>The standard material usage was set too low.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492063[]' id='answer-id-1900464' class='answer   answerof-492063 ' value='1900464'   \/><label for='answer-id-1900464' id='answer-label-1900464' class=' answer'><span>Actual labour cost was higher than standard.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492063[]' id='answer-id-1900465' class='answer   answerof-492063 ' value='1900465'   \/><label for='answer-id-1900465' id='answer-label-1900465' class=' answer'><span>Labour hours worked were lower than standard.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-492064'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>Which of the following explain why standard costing is less appropriate in the contemporary business environment? <br \/>\r<br>1. In a continuous improvement environment standard costing can restrict the impetus to remain as cost competitive as rivals. <br \/>\r<br>2. Fixed overhead variances are less relevant as fixed costs represent a decreasing proportion of total manufacturing cost. <br \/>\r<br>3. In a just-in-time environment there are fewer costs to control.<\/div><input type='hidden' name='question_id[]' id='qID_40' value='492064' \/><input type='hidden' id='answerType492064' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492064[]' id='answer-id-1900466' class='answer   answerof-492064 ' value='1900466'   \/><label for='answer-id-1900466' id='answer-label-1900466' class=' answer'><span>1 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492064[]' id='answer-id-1900467' class='answer   answerof-492064 ' value='1900467'   \/><label for='answer-id-1900467' id='answer-label-1900467' class=' answer'><span>1 and 2<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492064[]' id='answer-id-1900468' class='answer   answerof-492064 ' value='1900468'   \/><label for='answer-id-1900468' id='answer-label-1900468' class=' answer'><span>2 and 3<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-492064[]' id='answer-id-1900469' class='answer   answerof-492064 ' value='1900469'   \/><label for='answer-id-1900469' id='answer-label-1900469' class=' answer'><span>1 and 3<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-41'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons12665\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; 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   \t \n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">Start Your CIMA P1 Management Accounting Certification Preparation Today<\/h2>\n\n\n\n<p>The CIMAPRO19-P01-1-ENG exam dumps V8.02 offer updated practice questions and verified answers to strengthen your understanding of P1 Management Accounting concepts and boost your confidence. Whether you are starting your CIMA certification journey or doing a final review, the latest CIMAPRO19-P01-1-ENG dumps from DumpsBase can help you focus on key topics and prepare more efficiently.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For candidates aiming to achieve the CIMA P1 Management Accounting certification in 2026, have the latest CIMAPRO19-P01-1-ENG dumps V8.02 from DumpsBase can significantly improve exam readiness. Why Choose CIMAPRO19-P01-1-ENG Exam Dumps for Your Certification Journey The P1 Management Accounting (CIMAPRO19-P01-1-ENG) exam focuses on how management accountants provide information for operational decision-making. It evaluates your ability [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[357,358],"tags":[21534,21535],"class_list":["post-129463","post","type-post","status-publish","format-standard","hentry","category-cima","category-cima-certification","tag-cimapro19-p01-1-eng","tag-cimapro19-p01-1-eng-dumps"],"_links":{"self":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/129463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/comments?post=129463"}],"version-history":[{"count":2,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/129463\/revisions"}],"predecessor-version":[{"id":129465,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/129463\/revisions\/129465"}],"wp:attachment":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/media?parent=129463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/categories?post=129463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/tags?post=129463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}