l. A company manufactures two products. Product A is stamped out in a machine press, at the rate of 10,000 per hour. Product B is identical to product A, with the exception that it is made from thicker steel, and requires the machine press to be adjusted. Product A is produced on the morning shift and product B is produced on the afternoon shift, allowing set up changes to be done between shifts. In this case, set up hours are related to which of the following? a. The number of customers. b. Batches of output. 0. Labour hours. d. Machine hours. e. Units of output. 2. The determination of a cost as being either direct or indirect depends upon: the cost object chosen. the allocation system. the accounting system. the cost tracing system. the choice of the cost object, and the materiality of the cost in question. 0999'.\" 3. Management accounting must: help managers improve their decisions. be useful for external and internal users. be simple and easily understood. help creditors evaluate the company's performance. be all of the above. 09.0.69