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3. The total costs incurred at various output levels for a process operation in a factory have been measured as follows: What is the variable cost per unit assuming the High-Low method is used to disaggregate the total costs? a) 215.10 b) 213.95 c) 17.40 d) 16.60 4. XYZ hasjust bought an item of plant and equipment costing E3m. It is the policy of the company to use the sum of years digits method to provide for depreciation. What will be the depreciation expense in respect of this asset in Year 2 if the life of the asset is 5 years? a) EDEm b) E2m c) 0.5m d) E1.Bm 5. The debit side of a trial balance totals 50 more than the credit side. This could be due to: a) purchase of goods 50 being omitted from the payables account. b) a sale of goods for 50 being omitted from the receivable (debtors) account c) an invoice of 25 for electricity being credited to the electricity account d) a receipt for 50 from a receivable being omitted from the cash book 6. Which one of the following conventions states that the preparer of accounting information (or the auditor) needs not to concern themselves with trivial or unimportant matters? a) Materialityconcept b) Prudence convention c) Realisation convention d) Conservatism 3/7 7. Which of the following statements helps answer the question: \"what is the cash and cash equivalent generated during the nancial period?\" a) Statement of cash flow b) Statement of nancial position c) Income statement d) Value-added statement 8. Which of the following could be a step xed cost? a) Direct material cost b) Electricity cost to operate a packing machine c) Depreciation cost of all packing machines in the factory d) Depreciation cost of the packing machine 9. All the following. but one,justify the accountant's use of relevant range in the cost- volume-profit analysis. a) The company has experience operating within this range. b) Past (cost) information is available for activities within the range c) The relevant range is a short-term range for which the company expects costs to be reasonably constant. d) Unlike economists, accountants do not rely on economic theories and analyses