1. A management accountant must Communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Under the IMA Standards for Ethical Professional Practice, this falls under the category of

1. Competence
2. Confidentiality
3. Integrity
4. Credibility
5. None of the above

2. If a department has a payroll that includes both salaries as well as commissions based on the number of units, the total cost of the department is defined as a

1. Variable cost
2. Fixed cost
3. Mixed cost
4. Any of the above
5. None of the above

3. Any cost that does not change directly and proportionally with changes in volume is classified as a

1. Variable cost
2. Activity cost
3. Fixed cost
4. Period cost
5. None of the above