10 An investment center includes managers ability and responsibilities of controlling of costs, and incomes. 11 None traceable fixed cost is incurred because of the existence of the segment in the investment group 12)In order to increase the ROI, you can increase the fixed cost. 13]Depreciation tax shield is a reduction in fixed asset depreciation resulting from tax burden decrease. 14) Capital budgeting, represents a process of planning significant outlays on projects that have short-term implications. 15)Net Present Value method is a screening measure for managerial decision. 16)The costs that are incurred upto the split-off point in a process that produces joint products are called joint costs. Answer to Question One(8 marks) 1 2 3 4 5 6 7 8 NO Answer No. Answer 9 10 11 12 13 14 15 16