a. As organizations adapt to the changing environment, all of the following influence the role of management accounting except:

a)external reporting requirements

b)global competition

c)investment opportunities

d)technological change

b. Bey Co reported the following data for the year just ended: sales revenue, $890,000; cost of goods sold, $400,000; costs of good manufactured, $330,000; and selling and administrative expenses, $120,000. Bey Co's operating income would be:

a)770,000

b)40,000

c)160,000

d)490,000

e)370,000

c. Which of the following costs is a direct cost to a manufactured product?

a)Accountants who accumulate the costs of the product

b)Wages of an assembly worker who works specifically on the product

c)Depreciation expense on factory equipment used for the product

d)Factory supervisor who oversees the production of several different types of products