C. Distinguish clearly between Financial Accounting and Management Accounting under 3 (THREE) different factors, which are: i. Stakeholders, ii. Time frame and iii. Regulations. (6 Marks) D. Before calculating costs we need to understand how different costs behave. In cost accounting we typically classify costs by three types of behaviour: Fixed costs costs which don't change as the activity level changes Variable costs costs which change in direct proportion to changes in the activity level Semi-variable costs costs which have both fixed and variable elements. Explain the purpose classifying costs into the behavior patterns. (6 Marks)