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Part A: (2 marks) A good control system places the blame for every unfavorable variance on someone in the organization. Without affixing blame, no one

Part A: (2 marks)

"A good control system places the blame for every unfavorable variance on someone in the organization. Without affixing blame, no one will take responsibility for cost control." Do you agree? Explain.

Part B: (2 marks)

"Products are the main cost objects. Departments are seldom cost objects." Do you agree? Explain.

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