Which of the following are techniques, tools or methods of analysis and interpretation of financial statements? a. Risk analysis O b. Ratio Analysis O c. All of the options given O d. Differential cost analysis Identify the incorrect statement relating to essentials of effective reports: O a. Reports of actual performance when compared with predetermined target helps in correct assessment of the current performance. O b. Only uncontrollable costs should be included in the report. O c. The report should be put up without any time lag between occurrence and reporting. od. The contents of the report should follow a logical sequence. Management accounting information is not used for____ a. Filing tax returns O b. Safeguarding assets c. Decision-making O d. Optimizing the use of resources AL Maha Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways. Small Large Department Department 6,000 18,000 Square footage Number of employees Sales 1,120 480 OMR 400,000 OMR 800,000 If advertising expense of OMR 300,000 is allocated on the basis of sales, what will be the amount of advertising expense allocated to the Small Department? A. OMR 100,000 O b. OMR 250,000 O c. OMR 150,000 od OMR 200,000