CIMA Management Accounting P1 Question # 55 Topic 6 Discussion

CIMA Management Accounting P1 Question # 55 Topic 6 Discussion

P1 Exam Topic 6 Question 55 Discussion:
Question #: 55
Topic #: 6

A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.

P1 Question 55P1 Question 55

Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.


A.

Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960


B.

Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960


C.

Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960


D.

Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960


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