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CIMAPRO19-P01-1 Exam - Topic 5 Question 124 Discussion

Actual exam question for CIMA's CIMAPRO19-P01-1 exam

Question #: 124
Topic #: 5

[All CIMAPRO19-P01-1 Questions]

Which of the following would lead to a favourable variance?

AThe standard material price was set too low.

BThe standard material usage was set too low.

CActual labour cost was higher than standard.

DLabour hours worked were lower than standard.

Show Suggested Answer

Suggested Answer: D

by Carman at Apr 12, 2026, 08:07 AM

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Lashaun

6 days ago

D is clear. It's all about working smarter, not harder!

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Regenia

11 days ago

C is definitely not favorable. Higher costs hurt profits.

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Viki

16 days ago

B doesn't make sense. Lower usage usually means waste.

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Natalie

21 days ago

A could also be a factor, but not as strong as D.

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Keneth

26 days ago

Agreed, D shows efficiency. Saves money!

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Sharee

1 month ago

I think D is the best choice. Lower hours mean less cost.

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Chauncey

1 month ago

I'm not so sure about B, that seems off to me.

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Dick

1 month ago

Totally agree with D, lower hours mean less cost!

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Alex

2 months ago

Wait, how can A be favourable if the price was set too low?

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Danica

2 months ago

I think A could also lead to a favourable variance.

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Eden

2 months ago

D is definitely a favourable variance!

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Hester

2 months ago

B seems a bit off to me, not sure it leads to anything good.

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Brandon

2 months ago

Wow, I never thought about it that way.

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Lorriane

2 months ago

No way, C is just wrong. Higher costs can't be favourable!

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Kirk

4 months ago

I think A could also lead to a favourable variance.

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Roy

4 months ago

D is definitely a favourable variance.

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Carmela

5 months ago

I'm a bit confused about A and B. If the standard material price or usage is set too low, wouldn't that lead to an unfavourable variance instead?

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Britt

5 months ago

This question feels similar to one we did in practice about variances. I think D makes the most sense since fewer hours worked could save money.

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Marvel

5 months ago

I remember something about standard prices being set too low causing issues, but I'm not sure if that applies here.

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Emogene

5 months ago

I think a favourable variance happens when actual costs are lower than standard, so maybe D is the right answer?

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