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: Feb 08, 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

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 3

The labour requirement for a special contract is 250 skilled labour hours paid at $10 per hour and 750 semi-skilled labour hours paid at $8 per hour.
At present, skilled labour is fully utilised on other contracts which generate a $12 contribution per hour, after charging labour costs. Additional skilled labour is unavailable in the short term.
There is a surplus of 1,200 semi-skilled hours over the period of the contract but the firm has a policy of no redundancies.
The relevant cost of labour for the special contract is:

A : $ 5,500

B : $ 3,000

C : $ 8,500

D : $ 11,500

Answer: A

Question 4

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

A : ntribution per unit is the selling price per unit minus the variable costs per unit.

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

C : en valuing inventory using throughput costing, the direct labour cost is excluded.

D : er-absorption of fixed production overhead is caused by actual sales exceeding budgeted sales.

E : nished goods inventory will be assigned a higher value using throughput costing than absorption costing.

Answer: A,B,C

Question 5

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

Page: 1 / 53

Total 261 Questions | Updated On: Feb 08, 2026

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