QUESTION 4 (25 MARKS). (a) Discuss the three major influences on pricing decisions. (6 marks) (b) Explain what consequences can broad averaging have on cost. (4 marks) () Describe the role of the management accountant in a manufacturing organization (6 marks) (d) Explain whether you agree with each of the following statements and please provide your justification: "All direct costs are variable.' (3 marks) (ii) Variable costs are controllable and fixed costs are not. (3 marks) (iii) Sunk costs are irrelevant when providing decision making information.' (3 marks) (3+3+3 = 9 marks) [Total = 25 marks)