CIMA Exam CIMAPRO19-P01-1 Topic 1 Question 107 Discussion

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

Question #: 107
Topic #: 1

A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.

The material yield variance for August is:

A$1,340 A

B$1,590 A

C$1,740 A

D$1,340 F

E$1,840 A

Show Suggested Answer

Suggested Answer: C

References:

by Isreal at Feb 12, 2025, 09:01 AM

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Hailey

24 days ago

I calculated it too, and $1,340 A seems to be the correct answer based on the information provided.

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Whitley

1 months ago

I agree with you. Material A and Material B costs were both favorable, so it makes sense.

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Yuette

1 months ago

Hmm, this is a real Material world we live in, isn't it? I'm going to have to go with C. $1,740 A. Seems like the company is really putting the 'cost' in 'cost accounting' this month.

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