Question 38 (1 point) "Behavioural & Technical Consideration" implications should be routinely considered by management accountants to guide their work. An example of this would be routinely search for technology that would economically & accurately track "indirect costs" (thus changing them to "direct costs") utilize budget preparation methodologies that would promote budget "buy in" by department managers O provide reports to front line managers that plainly report on key items necessary to run their departments all of the listed answers are correct Question (1 point) True or false Under "variable" casting, as inventories decrease, operating income is higher versus "absorption" costing. True False Question 40 (2 points) Your company manufactures appliances. You are thinking of adding a new product line called "Y", which you feel you can sell for $220 per unit. Variable material and labour costs for "Y" are estimated at $75 per unit. In addition, you feel you'll need to hire additional supervision & management for this new product line at an estimated annual cost of $178,000. Your company's tax rate is 25%. How many units must you sell per month to break even on "Y" ? 809 units 68 units 103 units O 1.228 units Question 41 (1 point) True or False: Inventory"valuation issues" concern/affect only the Balance Sheet since inventory is a major component of Current Assets in manufacturing companies. True False Question 42 (1 point) True or False: The successful implementation of an ABC costing system requires little input from front-line managers, as it is primarily driven by the technical knowledge of senior accountants True False Question 43 (1 point) True or false: In "CVP" analysis, when analyzing whether to replace an existing machine with a new unit, the original purchase price of the exiting unit is relevant" given it will be used to forecast future variable costs. True False Question 44 (1 point) True or false: "Normal Casting" techniques typically require end of period adjustments to indirect costs. True False