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Exam P1 All Questions
Exam P1 All Questions

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CIMA Operational P1 Question # 44 Topic 5 Discussion

P1 Exam Topic 5 Question 44 Discussion:
Question #: 44
Topic #: 5

A company is bidding to win a special contract.

Which of the following is NOT a relevant cost to the company of undertaking the contract?


A.

The purchase cost of direct materials not currently in inventory.


B.

The cost of hiring a machine which will be hired if the contract is won.


C.

The cost of a training course for staff which will be undertaken if the contract is won.


D.

The depreciation charge on the tools which will be used during the contract.


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