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QUESTION 11 Which of the following is not a benefit of budgeting? Budgeting helps direct scarce resources to the most financially rewarding activities Budgeting provides performance benchmarks against which actual results can be evaluated Budgeting reduces the need for tracking actual expenditures of financial capital Budgeting causes managers to systematically anticipate the future QUESTION 4 Which of the following is a factor that causes a cost to occur? Cost driver Correlation O Cost structure Coefficient of determination QUESTION 24 What is the term used to specify a budget that is based on a specific fixed level of expected sales? Sensitivity budget Fixed budget Flexible budget Static budget QUESTION 25 What is the purpose of regression analysis? To calculate the coefficient of determination O To provide a visual analysis of a graphical representation of the relationship between two variables To measure the extent to which changes in one variable are associated with changes in another variable To determine the best-fitting line among a set of data points QUESTION 29 Which of the following represents the correct order in which the indicated budgets are prepared? Sales budget, operating expense budget, cash flows budget, pro forma financial statements Sales budget, cash flows budget, operating expense budget, pro forma financial statements Sales budget, operating expense budget, pro forma financial statements, cash flows budget Pro forma financial statements, sales budget, cash flows budget, operating expense budget QUESTION 39 Which of the following is an analytical technique involving visual analysis of a graphical representation of the relationship between two variables? Linear analysis Correlation analysis Scatter plot analysis Regression analysis