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: Apr 28, 2026

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Question 1

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 2

A manager is deciding which one of four services to provide next period.

The contribution earned by each service will depend on the weather conditions as follows.

Using the maximin criterion, which service will the manager provide?

A : rvice P

B : rvice Q

C : rvice R

D : rvice S

Answer: D

Question 3

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

Question 4

A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.

The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A : $1,950,000

B : $1,780,000

C : $1,400,000

D : $1,300,000

E : $1,390,000

Answer: D

Question 5

Information about a company's only two products is as follows:

The revenue from the products must be in the constant mix of 2U:3V. Budgeted monthly sales revenue is $110,000.
Fixed costs are $23,095 each month.
To the nearest $10, what is the budgeted monthly margin of safety in terms of sales revenue?

A : $35,500

B : $74,500

C : $12,140

D : $38,940

Answer: A

Page: 1 / 53

Total 261 Questions | Updated On: Apr 28, 2026

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