b$)$ Management accounting deals more about the future more than the past, discuss $(5$ Marks$)$

c$)$ Discuss the relevance of Cost, Volume and Price $($C$-$V$-$P$)$ analysis in decision making for

Small and Medium size enterprises in Kenya $(5$ Marks$)$

d$)$ Product Z has a variable costs of Shs $30$ per unit and a selling price of Shs $80$ per unit. The

fixed costs are Shs $100,000$ per year.

i$)$ If budgeted sales and production are $20,000$ units, calculate the budgeted profit $($or loss$)$ for the

year $(3$ Marks$)$

ii$)$ Calculate breakeven point $($in units$)(2$Marks$)$

iii$)$ How many units need to be sold to achieve a target profit of shs $30,000,000$ per year? $(2$

Marks$)$