Question One A) In respect to the five key functions of a management accountant, demonstrate how a management accountant can impact positively to the company's bottom line.

B) . Distinguish between a cost center and a cost unit.

C). Jennga Ltd makes a single product branded 'Z' with a sales price of sh 100 and a variable cost of sh 40. Fixed costs are sh 600,000 per annum.

a) Required: i) Determine the breakeven point in shillings.

ii) Assuming the taxation rate is 40%, determine the number of units to be sold to make a profit after tax of sh 200,000 per annum.

b) As a result of increasing costs, the variable cost is expected to rise to sh 65 per unit, and fixed costs to sh 700,000 per annum. Assuming the selling price cannot be increased, determine the number of units required to maintain a profit of sh 200,000 per annum. (Ignore inflation)