11. Sunk costs are: a. relevant for decision making b. Not relevant for decision making c. cost to be incurred in future d. future costs 12.Budgeted sales of X for March are 18000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for March are budgeted to be 15000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for March, in units is 2 marks a. 12,960 b. 14,400 c. 15,840 d. 16,000 (Show working notes) 13.A company makes a single product and incurs fixed costs of $30,000 per annum. Variable cost per unit is $5 and each unit sells for $15. Annual sales demand is 7,000 units. The breakeven point is 2 marks a.2,000 units b.3,000 units c.4,000 units d.6.000 units (show working notes) 14. A budget which is prepared in a manner so as to give the budgeted cost for any level of activity is known as - a.Master budget b.Zero base budget c.Functional budget d.Flexible budget a cansule form.

11. Sunk costs are: a. relevant for decision making b. Not relevant for decision making c. cost to be incurred in future d. future costs 12. Budgeted sales of X for March are 18000 units. At the end of the production process for X,10% of production units are scrapped as defective. Opening inventories of X for March are.budgeted to be 15000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for March, in units is 2 marks a. 12,960 b. 14,400 c. 15,840 d. 16,000 (Show working notes) 13. A company makes a single product and incurs fixed costs of $30,000 per annum. Variable cost per unit is $5 and each unit sells for $15. Annual sales demand is 7,000 units. The breakeven point is 2 marks a. 2,000 units b. 3,000 units c. 4,000 units d. 6,000 units ( show working notes) 14. A budget which is prepared in a manner so as to give the budgeted cost for any level of activity is known as - a. Master budget b. Zero base budget c. Functional budget d. Flexible budget