Management accounting deals with providing....

a)

Historical data

b)

Information to business competitors

c)

Information for internal use

d)

Information for external use

1.2.Cost behavior analysis focuses on:

a)

How cost react to changes in profit

b)

How cost change overtime

c)

How costs react to changes in activity level

d)

Both A and B

1.3. Which of the following is not an element of cost?

a)

Direct labour

b)

Commission on sales

c)

Direct materials

d)

Manufacturing overheads

1.4.A supervisor's salary of R2000 per month is an example of a:

a)

Fixed cost

b)

Variable cost

c)

Step cost

d)

Mixed cost

1.5.Fixed cost per unit is R9 when 20 000 units are produced; and R6 when 30 000 units

are produced. What is the total fixed cost when nothing is produced?

a)

R120 000

b)

R270 000

c)

R150 000

d)

R180 000