5. Boris runs a corner shop. At the start of April, he is overdrawn by 2,500. His customers will pay him 41,000 and he will pay his suppliers 26,000 during the month. What is Boris's budgeted cash balance at the end of April? A 17,500 overdrawn B 12,500 overdrawn C 12,500 positive balance D 17,500 positive balance 6. The PRIME cost of a unit is: A Fixed costs + variable costs B Sales and marketing costs C Total direct costs + indirect costs D Total direct costs 7. Which method is the best way to allocate heat and light to departments when using traditional costing methods? A. cubic area of each department B. Equally between departments C. Number of machine hours of each department D. Floor area of each department 8. Which one of the following would improve liquidity? A. Leasing non-current assets B. Paying trade payables early C. Giving customers generous credit periods D. Buying extra inventories in case of emergencies