Tue FaIse 12. Cost management information typically is the responsit 13. Objectivity is one of the cthical standards included in the Institute of controller. the Management Accountants Statement of Ethical Professional Practice 14. The competitive strategy in which the firm succeeds by developing and maintaining a unique value for the product, is termed cost leadership. as perceived by the customer 15. At the breakeven point,total fixed cost is equal to the contribui Margin per unit