Consider the following items of income and expense and state: whether they bear a relationship to each other or not; if they are related in any way, in what way they should move in relation to each other; the reasons for your answer in each case.

(a) Newspaper advertising income

• number of rolls of newsprint used

• circulation revenue

• number of column classified advertising inches.

(b) Fuel costs of a bus company

• number of passengers carried

• depreciation on bus fleet

• drivers’ wages.

(c) Fees of a practising accountant

• quantity of stationery purchased

• charge-out rates

• office rental.