Topic 1 Find an article that discusses "the budget from an accounting perspective". Give an overview of the article and discuss whether you agree or disagree with the author. Topic 2 Why is it desirable to allocate variable costs and fixed costs separately? Include an example of each type.

Topic 3 Could there be ethical concerns regarding cost allocation in a manufacturing company with multiple departments? Discuss why costs might be misclassified on purpose for a particular department and the results of such a mistake (for example, what effect would this have from year to year?)