Answer any five questions: Marks - 105=50 10. (a) Discuss the roll of Management Accounting in the decision marking process in a business (b) Discuss the techniques of Management Accounting. 11. The cost department of the Swagata Corporation mode the following data and costs :ishle for the vear 2016: Finished goods inventury . Januay 1 . Jos units; December 31 : Sold during2016:3,880 units@Tk.220 per unit. Required : (i) Statement of cost of goods sold; (ii) Income statement. 12. Nahid company is comparing its present absorption costing practice with direct costing method. As examination of its record produced the following information's