(b) Discuss the role of the cost accountant in a manufacturing firm. (3 marks) (C) Cost can be classified by behaviour, to predict changes in cost due to changes in activity. Explain whether you agree or disagree with each of the following statements and provide an example to support your answer. (i) All direct costs are variable. (3 marks) (ii) Variable costs are controllable and fixed costs are not. (4 marks)