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

Limited Time Offer

25%

Off

Contribute your Thoughts:

Submit Cancel

2 days ago

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

upvoted 0 times

...

8 days ago

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

upvoted 0 times

...