11. What is the margin of safety ratio MOS / expected sales Expected sales / actual sales Expected sales / MOS MOS / actual sales 12. Budgets for Planning: Which is Cash Flow Budget? 5 point Indicates planned income Indicates planned quantity production Indicates planned expected cost o Indicates planned cash inflows and outflows 13. What type of cost is utilities? O mixed semivariabel Variabel fixed 14. Which cost can be variabel or fixed Direct material Direct labor Selling cost G&A cost 15. Which cost are only variabel Selling cost G & A cost Direct material Manufacturing overhead