In a period, $9000$ units were made and there was a favourable labour efficiency variance of $$58000.$ Employees were paid $$10$ per hour, total wages were $$340000$ and there was a nil labour rate variance.

How many standard labour hours were there per unit $($to the nearest decimal place$)?$

$A$ I

Which of the following statements regarding relevant costs for decision$-$making is incorrect?

A $11$ Fixed costs will not normally be relevant costs

B $[]$ Relevant costs are always cash flows

C I