1.Which of the following examples of bases of cost apportionment may relate to rent, heating and lighting?

A.Number of employees

B.Production hours

C.Area

D .Number of products

2.The breakeven point is the activity level where:

A.revenues equal fixed costs

B.revenues equal the sum of variable and fixed costs

C.contribution margin equals variable costs

D.revenues equal variable costs

3.Junior Berhad is a company that, during the year ended 31 December2020, paid RM25,000 debenture interest and paid an ordinary dividend of RM0.08 per share on 1 million ordinary shares. The retained profit for the year was RM160,000. What was Junior Berhad's profit for the year?

A.RM265,000

B.RM260,000

C.RM285,000

D.RM215,000