Compare the budgeted and actual costs of Kirkuk Manufacturing Corporation for the month of September 2024:

• Budgeted Variable Costs: IQD 300,000,000
• Actual Variable Costs: IQD 320,000,000
• Budgeted Fixed Costs: IQD 150,000,000
• Actual Fixed Costs: IQD 140,000,000

• Analyze the variances between budgeted and actual costs, including the total flexible budget variance and sales volume variance. Provide insights into the company's cost management effectiveness and areas for improvement.

Sulaymaniyah Manufacturing Co. is exploring two investment scenarios for expanding its production capacity. Scenario A involves investing IQD 100,000,000 in new machinery with an expected annual net income of IQD 30,000,000. Scenario B requires IQD 150,000,000 investment with an expected annual net income of IQD 40,000,000. Conduct a scenario analysis to determine which investment option would be more financially viable for Sulaymaniyah Manufacturing Co., considering both risk and return factors.