. The following summary Cash Account has been extracted from the companys accounting records: Summary Cash Account 000 Balance at 01.01.2019 35 Receipts from customers 2,783 Issue of Shares 300 Sale of Fixed Assets 128 3,246 Payment to suppliers 2047 Payment for Fixed Assets 230 Payments for Overheads 115 Wages and salaries 69 Taxation 243 Dividends 80 Repayment of bank loans 250 3,034 Balance as on 31.12.2020 212 Prepare Cash Flow Statement. The company does not have any Cash Equivalents. [7] II. When volume is 4,000 units; average cost is USD 3.75 per unit. When volume is 5,000 units, average cost is USD 3.50 per unit. The Break-Even point is 6,000 units. Calculate: (i) Variable Cost per unit (ii) Fixed Cost and (iii) Contribution Margin Ratio [4] III. Explain and illustrate how standard costing facilitates performance measurement?