Question A1 Which of the following is NOT a role of management accountants? A B Deriving performance measures and benchmarks for monitoring and controlling Measuring and reporting financial and non-financial performance measurements to management Checking the accuracy of the annual financial statements produced by the organisation Formulating strategic and operational plans in line with the corporate objectives of the organisation D Question A2 Which of the following would be classified as direct labour? A An HR manager in a company servicing cars B Builder in a construction company C General manager in a DIY shop Maintenance manager in a company producing cameras lo