The goal of this research is to numerically look for a proper feature for functionally graded materials mechanical property distribution function evaluation based on through transmitted ultrasonic bulk wave amplitude variation. A numerical approximation called homogenous layers approximation is introduced and employed for wave propagation formulation in functionally graded plate, followed by finite element utilization for verification. As the amplitude of the propagated ultrasonic wave is affected by acoustic impedance and wave divergence angle variation in the functionally graded material plate thickness, while neglecting the attenuation phenomenon, numerical investigation has been performed in order to quantify the contribution of each mechanism on the wave amplitude behavior. One-dimensional investigations, using homogenous layers approximation and finite element method, show that the final value of the wave amplitude is the same for all functionally graded material property distribution function power index, while two-dimensional results, obtained from finite element method, provide a suitable amplitude variation manner based on the wave divergence angle variation in functionally graded material thickness direction. The final results shows that it is possible to calibrate the received wave amplitude distribution on the receiving side of the plate, in a through transmission test, for the material property distribution function power index evaluation. Moreover, the concept of functionally graded material ultrasonic shoe is introduced, suitable for beam focusing applications instead of expensive phased array systems.