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CIMAPRO19-P01-1 Exam - Topic 10 Question 8 Discussion

Actual exam question for CIMA's CIMAPRO19-P01-1 exam
Question #: 8
Topic #: 10
[All CIMAPRO19-P01-1 Questions]

A company uses a standard costing system.

The company's sales budget for the latest period includes 1,500 units of a product with a selling price of $400 per unit.

The product has a budgeted contribution to sales ratio of 30%.

Actual sales for the period were 1,630 units at a selling price of $390 per unit.

The actual contribution to sales ratio was 28%.

The sales volume contribution variance for the product for the latest period is:

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Suggested Answer: A

References:


by Heike at May 07, 2022, 12:24 PM

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Haley
5 months ago
Totally with you on that, it seems off!
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Mona
6 months ago
Wait, how can the contribution ratio drop and still be favorable?
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Janella
6 months ago
I think the variance is $15,600 F.
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Shelton
6 months ago
Actual sales were 1,630 units but at a lower price of $390.
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Kayleigh
6 months ago
The budgeted sales were 1,500 units at $400 each.
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Jaime
6 months ago
Hmm, this is a multi-part question with a lot of steps. I'll need to carefully read through the requirements and make sure I don't miss anything. Creating the file, PV, PVC, and pod all seem important.
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Janna
6 months ago
This question seems straightforward, I think I can handle it. I'll carefully read through each option and check off the ones that match the characteristics of cloud storage.
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Rosalind
6 months ago
This looks like a tricky composite primary key question. I'll need to carefully review the code fragments and the answer options to determine the right approach.
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Natalie
7 months ago
Hmm, this is a tricky one. I'm not sure if the connectivity between the PVS servers and the farm database would be the main issue here. The latency seems like the bigger concern, so I'm leaning towards option A.
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