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4. Managerial accounting emphasizes: a. Emphasizes decisions affecting the future b. relevance .c. Emphasizes segment reports. d. all above :Is an example of fixed cost .5 a. direct labor b cost of goods sold c. direct material d. advertising 6. is an example of variable cost: a. rent b. Advertising c. direct material d. insurance :Is an example of period cost .7 a. direct labor b .manufacturing overhead c. direct material d. Administrative expense 'The purpose of managerial accounting are .8 a- planning b- controlling c- Decision making. d-all above Direct materials used in production totaled $200000. Direct labor was $50000 and .9 factory overhead was 20000. What were total manufacturing costs incurred for the ?month a- 270000 b- 120000 c- 150000. d- 200000 10. Managerial accounting reports to: a- managers' b- investor c- Creditors. d- Government