8. A national firm of chartered accountants wishes to introduce key performance indicators (KPIs) to monitor the financial performance of individual offices. Which two of the following would make the most appropriate KPIs? A Names of new clients secured B Number of staff hours charged out to clients C. Average age of office partners D Square footage of the office E Value of fee notes issued 13. The management accountant of FixItNow Ltd has correctly selected the operational plan which will maximise profit for the next month, assuming that 3,500 labour hours are available from its service engineers: Selling price. Gas Service Electric Service per unit per unit 156 99 Less: Labour (at 14 per hour) 42 28 Materials 28 14 Other costs 12 12 82 54 Contribution 74 45 Maximum demand (units) 700 900 If the company contracts to pay 7,000 for a fixed block of 500 additional hours and these were also allocated optimally, profit for the month would be expected to increase by OA. 7,600 OB. 9,000 OC. 9,867 OD. 12,333