CIMA Exam CIMAPRO19-P01-1 Topic 6 Question 89 Discussion

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

Question #: 89
Topic #: 6

A company manufactures a machine. The machine is made from two types of raw material and is assembled in a factory using skilled labour. The engine for the machine is purchased from an outside supplier.

The following costs relate to the manufacture of one machine:

What is the finished goods inventory valuation for one machine using throughput costing?

A$24.00

B$38.00

C$6.00

D$48.00

Show Suggested Answer

Suggested Answer: C

References:

by Kayleigh at May 30, 2024, 02:38 PM

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Chantell

9 days ago

I'm not sure, but I think it might be $48.00 considering all the costs involved in manufacturing the machine.

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Ruby

13 days ago

I disagree, I believe it would be $38.00 because of the direct materials and direct labor costs.

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Vonda

14 days ago

Ah, the classic throughput costing question! Let's see, we've got two types of raw material, skilled labor, and an engine from an outside supplier. Hmm, I'm thinking B) $38.00 is the way to go here.

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Staci

25 days ago

I think the finished goods inventory valuation would be $24.00.

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