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3-4question

(3) Which of the following is not a primary function of the management accountant? A. Communicates financial results and position to external parties. B. Aids in the decision making to help an organization meet its goals. C. Provides input into an entity's production and marketing decisions. D. Uses information to develop and implement business strategy. (4) Define cost object and give three examples. A. A cost object is a cost incurred (historical or past cost), as distinguished from a budgeted cost, which is a predicted or forecasted ost (a future cost). Examples include materials, labor, and overhead. B. A cost object is anything for which a separate measurement of costs is desired. Examples include a product, a service, and a customer. C. A cost object is a resource sacrificed or forgone to achieve a specific objective. Examples include direct materials, direct labor, and advertising. D. A cost object is the collection of cost data in some organized way by means of an accounting system. Examples include accumulated costs, overhead, and direct labor