Free CIMA CIMAPRO19-P01-1-ENG Exam Questions

Become CIMA Certified with updated CIMAPRO19-P01-1-ENG exam questions and correct answers

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Total 261 Questions | Updated On: Jan 13, 2026

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Question 1

THS produces two products from different combinations of the same resources. Details of the products are shown below:

Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

A : solution (from the graph0 is to produce 675 units of E and 470 units of R.

B : solution (from the graph0 is to produce 495 units of E and 670 units of R.

C : solution (from the graph0 is to produce 475 units of E and 770 units of R.

D : solution (from the graph0 is to produce 375 units of E and 750 units of R.

E : solution (from the graph0 is to produce 375 units of E and 870 units of R.

F : solution (from the graph0 is to produce 495 units of E and 470 units of R.

Answer: D

Question 2

A company has budgeted to produce 5,000 units of Product B per month. The opening and closing inventories of Product B for next month are budgeted to be 400 units and 900 units respectively. The budgeted selling price and variable production costs per unit for Product B are as follows:

Total budgeted fixed production overheads are $29,500 per month. The company absorbs fixed production overheads on the basis of the budgeted number of units produced. The budgeted profit for Product B for next month, using absorption costing, is $20,700.

Prepare a marginal costing statement which shows the budgeted profit for Product B for next month.

What was the difference between the profit calculation using marginal costing and the profit calculation using absorption costing?

A : $2870

B : $3010

C : $2950

D : $3610

E : $2750

Answer: C

Question 3

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.
Which of the following are examples of non-conformance costs? Select ALL that apply.

A : t of scrap

B : of goodwill

C : t of repairs to products

D : pection costs

E : t of repairs to equipment

Answer: A,B,C

Question 4

A company accountant is trying to determine the optimum production plan for the period using linear programming.
The accountant has correctly formulated the linear programming problem as follows:
Variables (products): x and y
Objective function: Maximise contribution, C = 10x + 15y
Material constraint: 4x + 6y 500 (kg)
Labour constraint: x + 2y 350 (hours)
Machine constraint: 10x + 4y 1,500 (hours)
x constraint: 50 x 200
y constraint: y 0
Which of the following statements is true?

A : selling price of y is $15.

B : maximum demand for product x is 50 units.

C : oduct x requires twice as much labour time as Product y.

D : oduct y requires 4 machine hours to manufacture.

Answer: D

Question 5

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)?

A : (Ex) 60, (CI) 56

B : (Ex) 58, (CI) 53

C : (Ex) 65, (CI) 49

D : (Ex) 62, (CI) 52

E : (Ex) 63, (CI) 48

Answer: C

Page: 1 / 53

Total 261 Questions | Updated On: Jan 13, 2026

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