5. A cost centre is: a) The part of the business where all costs are paid to suppliers b) A production department where all production costs are aggregated c) An area of the business accountable for both costs and revenues d) An area for which costs are accumulated 6. Which of the following is not a function of budgeting? a) Planning b) Controlling c) Decision making d) Motivating 7. If actual output is lower than budgeted output, which of the following costs would you expect to be lower than the original budget? a) Total variable costs b) Variable costs per unit c) Total fixed costs d) Fixed costs per unit