5. The following statements have been made about rolling budgeting: 1) Keep updating the budgeting by adding further an accounting period when the earlier has expired. 2) The variants of the budget are not adjusted to reflect actual levels. Which of the above statements is/are true? A) Only 1 B) 1 and 2 C) None of the above 4. "The increase in value would be created by having available one additional unit of a limiting resource at the original cost" is: A) Demand price B) Shadow price C) None of the above 6. The Fixed and variable costs are costs classification according to: A) Cost traceability B) Value-adding C) Financial reporting 7. Cost can be conveniently and economically traced to a cost objected, for example, the salary of factory workers or the raw materials of a product. Consider as: A) Indirect Cost B) Direct Cost C) Non-of the above 8. What is the product unit cost for perfume, which consists of 1000 units and has total direct materials of 8,0005 and direct labor of 1,500 , and overhead is 4,500 ? A) 14 B) 9.5 C) 14,000 9. July Co, at the end of the financial, The actual overhead costs incurred were 79,950 and the amount applied to the production was 82,000. Therefore the amount of overhead cost 15: A) Overapplied B) Underapalied C) None of the above