explain and show your calculation

1. Managers use management accounting information to A. help external users such as investors, banks, regulators, and suppliers B. communicate, develop, and implement strategies C. communicate a firm's financial position to investors, banks, regulators, and other outside parties D. ensure that financial statements are consistent with the accounting standard 2. When 20,000 units are produced, fixed costs are RM16 per unit. Therefore, when 16,000 units are produced, fixed costs will A. increase to RM20 per unit B. remain at RM16 per unit C. decrease to RM10 per unit D. total RM160,000 3. Last month, when 10,000 units of a product were manufactured, the cost per unit was RM60. At this level of activity, variable costs are 50% of total unit costs. If 10,500 units are manufactured next month and cost behavior patterns remain unchanged the: A. total variable cost will remain unchanged. B. fixed costs will increase in total C. variable cost per unit will increase D. total cost per unit will decrease. 4. Which one of the following costs should NOT be considered a direct cost of serving a particular customer who orders a customized personal computer by phone directly from the manufacturer? A the cost of the hard disk drive installed in the computer. B. the cost of shipping the computer to the customer. C. the cost of leasing a machine on a monthly basis that automatically tests hard disk drives before they are installed in computers. D. the cost of packaging the computer for shipment. 5. If a company would like to increase its degree of operating leverage it should A. increase its sales relative to its fixed costs B. increase its sales relative to its variable costs Cincrease its variable costs relative to its fixed costs D. increase its fixed costs relative to its variable costs 6. In multiproduct situations, when sales mix shifts toward the product with the lowest contribution margin then A. total revenues will increase B. interest cost will decrease C. total contribution margin will increase D. operating income will decrease