When comparing the characteristics of financial and managerial accounting, which of the following is a focus of managerial accounting? Focusing on users inside the organization. Using performance measures that are primarily financial in nature. Focusing on users outside the organization. Presenting overall company information in accordance with GAAP. All of the following are things you can do when faced with any ethical dilemma as a managerial accountant except: contact the board of directors. initiate a confidential discussion with an IMA Ethics Counselor to clarify relevant ethical issues. discuss the issue with your immediate supervisor except when you think the supervisor may be involved. contact the local news agency. All of the following are steps outlined by the Institute of Management Accountants (IMA) for resolving ethical conflicts except: following the policies of the organization for resolving ethical conflicts. consulting an objective advisor such as an attorney. contacting a local news agency. presenting the matter to the audit committee, if a satisfactory resolution is not reached by all higher levels of management. All of the following are examples of firms who would use process costing except: a manufacturer of pencils. a manufacturer of smart phones. a manufacturer of custom homes. a manufacturer of potato chips. Which of the following firms would likely use job costing: A refinery producing oil. An ice cream manufacturer. A power plant producing electricity. O A firm that paints commercial buildings. Which of the following would be a product cost? Supplies used in the Human Resource Department Commissions paid to sales personnel Cost of lease for marketing department building Cost of depreciation on manufacturing facility