Please, can you help me out making sure if the answer is correct or not?

-2. Elements of a management control system include all of the following except: a. Delegated decision authority b. Performance evaluation system C. Compensation and reward system d. Completing payroll transactions -7. A firm uses direct labor hours to allocate overhead costs to products. During the month of October, the firm produced 1,000 units of output and used 1.200 DLH. The flexible budget indicated that 1,500 DLH should have been used to produce the 1,000 units. This would imply that the efficiency variance for variable overhead is: a favorable b. unfavorable c. not enough information to tell 8. The flexible budget variance would include all of the following except: a. direct labor efficiency variance 6 direct materials price variance c. variable overhead spending variance d. fixed overhead production volume variance 9. All other things constant, which of the following would increase residual income? a. increase in average operating assets (B. decrease in average operating assets c. increase in minimum required rate of return d. decrease in net operating income - 10. The balance Scorecard communicates an organization's strategy into an inclusive set of performance measures, both financial and nonfinancial that provide the structure for implementing that strategy