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cima-p1

CIMA P1 Chapter 3 Test

CIMA Free Mock Exam

6 Comments

  1. Flinders
    In question 2, this confused sue to the explanation in the lecture that stipulates that the FC is treated as a period cost for marginal costing. Therefore the profits should be lower for marginal costing and not higher as calculated in this example. Would it be possible to clarify?
  2. Keaobaka Martha Thebe
    Wow! I'm really enjoying the services of this phenomenal lecturer! Thanks to him I think I will be able to nail this!
  3. sharves
    no, because when total factory cost increases: the conversion cost per hour increases(cost per factory hour);since TA ratio = Contribution (sales less material cost only) per hour/Conversion cost per hour (or cost per factory hour) .The impact would be reducing of TPAR
  4. Cath - CIMA Tutor
    Hi - yes - Im sorry - you are correct Q2 should be answer d) Alpha, Gamma, Beta.
    Ill get this changed asap.
  5. jhanzebk
    I think the answer given is wrong the correct answer should be alpha gamma and betta
  6. jhanzebk
    I mean for question nunumb 2

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