1 What is the key emphasis in Kaizen budgeting? (2 marks) Question 2 "Cost written off as depreciation on equipment already purchased is always irrelevant." Do you agree? Why? (2 marks) Question 3 "RI is not identical to ROI, although both measures incorporate income and investment into their computations." Do you agree? Explain. (2 marks) Question 4 How do managers plan for variable overhead costs? (2 marks) Question 5 How do budgeted cost rates motivate the support-department manager to improve efficiency? Explain