29.Investment in which of the following confirms that software design firms have high operating leverage?

a.Online security

b.Salaries c.Intellectual property

d.Computer equipment

e.Investment in all of these confirms that software design firms have high operating leverage.

30.Which of the following could be attributable to economies of scale?

a.All of these could be attributable to economies of scale.

b.Lower variable costs per unit. c.A lower selling price per unit. d.Lower fixed costs per unit.

e.A lower break-even point.

31.An entity determines its break-even point is 25,000 units when the contribution margin is $40 per unit.

Based on this data, which of the following statements is correct?

a.When 25,000 units are sold, the selling price per unit equals the variable costs per unit.

b.When 25,000 units are sold, the fixed costs are $40 per unit. c.None of these statements are correct. d.The entity will not earn a profit if the contribution margin remains at $40 per unit.

e.The selling price must be $625 per unit.

32. Which of the following statements regarding Sustainability Reporting is correct?

a.None of these statements regarding sustainability reporting are correct.

b.Sustainability reporting is not restricted to being a management accounting issue.

c.Sustainability reporting practices are incompatible with profit maximisation.

d.Sustainability reporting practices generally focus on the short-term. e.Sustainability reporting is mandatory.