19/4 Which of the following is an example of budget bias?

OA. A manager uses their best estimate of likely costs when setting the budget.

OB. A manager's advertising budget is disproportionately large in comparison with the budgeted revenue to be generated.

OC. A manager will consult with their team to try to establish an appropriate sales volume target.

OD. A manager overestimates costs when setting the budget to ensure that the budget target can be easily met.

20/4 Which of the following statements about cloud accounting Is/are correct?

(1) Sharing files requires physically exchanging files.

(2) Updates to software are done by the cloud accounting provider.

(3) Cloud accounting requires powerful PCs

A. (1), (2) and (3)

B. (1) and (3) only

C. (2) and (3) only

1. (2) only

21/4

florence plcs actual output for perlod was 52.800 untits and variable overhead costs per unit were in line with budget. the budgeted output was 54.000 and the budgeted variable overhead costs per unit was 4.20 and actual total overhead expenditure of 259.200 meant that fixed overheads were 19.200 over budget

What was the budgeted level of fixed overheads for the period ?

A. 56,640

B. 51,600

C. 21.600

D. 18,240