5. You sell 100 hamburgers and 100 lemonade. The electric bill is $200. The burger consume 3KW and the Lemonade consume 1KW. Under normal costing, the lemonade cost of electric bill (2 Points) $1 $2 $3 $0.5 7. Toy factory produce 5 types of toys: Frisbee, Yoyo, Hula hoop, Rubber ball, and board game, they required 40, 50, 0, 10, and 100 calibration adjustment respectively, the machine check and inspection cost $20K. The Rubber Ball share of this cost is: (2 Points) $1 $5K $4K $OK 8. Which statement is correct? (2 Points) A cost driver is a variable that causally affects costs over a given time span. An activity is an event, task, or unit of work with unspecified purpose Direct cost could not be variable cost A unit cost and average cost are not the same 16. You sell 100 hamburgers and 100 lemonade. The electric bill is $200. The burger consume 3KW and the Lemonade consume 1KW. Under ABC, the lemonade cost of electric bill (2 Points) $0.5 $1 $2 O $1.5 20. Which statement is wrong? (2 Points) ABC provide different results for a single product than traditional way ABC required greater effort to investigate cost pool and cost driver In ABC, cost driver assignment affect the results accuracy. O All mentioned 25. Which statement is wrong? (2 Points) Financial accounting is used to develop reports for internal users on past financial performance Management accountants contribute to strategic decisions by providing information about the sources of competitive advantage. Management accountants have ethical responsibilities Management accounting is an integral part of the controller's function