CIMA Exam CIMAPRO19-P01-1 Topic 3 Question 109 Discussion

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

Question #: 109
Topic #: 3

[All CIMAPRO19-P01-1 Questions]

The standard production cost of making a product is as follows:

What is the fixed production overhead capacity variance?

A$9,000F

B$6,000F

C$3,000F

D$6,000A

Show Suggested Answer

Suggested Answer: B, C, D, G

References:

by An at Mar 19, 2025, 07:44 AM

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Antonio

12 days ago

Hmm, I'm not sure about this one. Let me think it through again. I guess I'll go with C) $3,000F, just to be different. Who knows, maybe I'll get lucky!

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Raymon

14 days ago

I agree, because the actual fixed production overhead is $15,000 and the budgeted fixed production overhead is $9,000. So the fixed production overhead capacity variance is $6,000F

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I think the answer is B) $6,000F. The fixed production overhead capacity variance is the difference between the standard fixed overhead cost for the actual production volume and the fixed overhead cost for the budgeted production volume. In this case, the budgeted fixed overhead cost is $30,000 and the actual fixed overhead cost is $24,000, resulting in a $6,000 favorable variance.

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Mabelle

20 days ago

I think the answer is B) $6,000F

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Raymon

24 days ago

What is the fixed production overhead capacity variance?

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CIMA Exam CIMAPRO19-P01-1 Topic 3 Question 109 Discussion

Contribute your Thoughts:

Antonio

Raymon

Eleni

Mabelle

Raymon