Under the principles and standards developed by the Institute of Management Accountants (IMA), which of the following Statement of Ethical Professional Practice standards is violated if a managerial accountant does not know the difference between a fixed cost and a variable cost? a. Integrity b. Competence c. Credibility d. Confidentiality

Under the definition of the Cost Hierarchy, installing a custom logo on a motorcycle would be categorized as the following type of activity:

unit-level product-level facility-level batch-level