Get All P1 Management Accounting Exam Questions with Validated Answers
Vendor:
CIMA
Exam Code:
CIMAPRO19-P01-1
Exam Name:
P1 Management Accounting
Exam Questions:
260
Last Updated:
January 8, 2026
Related Certifications:
CIMA Professional Qualification
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Free CIMA CIMAPRO19-P01-1 Exam Actual Questions
Question No. 1
A project has five possible outcomes as follows:
The probability of a contribution of $68,000 is equal to the probability of a contribution of $75,000. Fixed costs are $70,000.
What is the probability of the project making a profit?
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 marginal costing profit for the next month?
FG Enterprises manufactures and sells three products. There are 4,400 kg of Material X available in the next period. Material X is used in the manufacture of all three products. The following data is available for the next period.
What is the optimal production plan for the next period in order to maximise profit?
