2) Question: How many units must XYZ Company sell to reach the target profit? 3) Options: a. 1,000 units b. 1,334 units c. 1,667 units d. 2,000 units Question 14: Activity-Based Costing (ABC) 1) Scenario: ABC Ltd allocates overhead costs to two products, A and B. The activity cost pool for quality control is $10,000, and the number of inspections is 500 for product A and 300 for product B. Product A requires 2 inspections per unit, and Product B requires 1 inspection per unit. 2) Question: What is the overhead cost allocated to product B for quality control? 3) Options: a. $2,000 b. $3,000 C. $4,000 d. $5,000 Question 15: Environmental Accounting 1) Scenario: Delta EcoTech is a manufacturing company that has recently adopted environmental accounting practices to assess its sustainability initiatives. As part of the process, the company is evaluating the environmental impact of its production processes, including resource usage, emissions, and waste generation. 2) Question: Describe two key benefits that Delta EcoTech can derive from implementing environmental accounting in its business operations. 3) Options: a. Reduction in taxation. b. Improved employee morale. c. Enhanced regulatory compliance. d. Increase in production efficiency.