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1. Which of the following best describes a controllable cost?
A. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
B. A cost for which the behaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.
C.A cost which can be influenced by its budget holder.
D.A specific cost of an activity or business which would be avoided if the activity or business did not exist. (2 marks)
2. Which TWO of the following items might be a suitable cost unit within the credit control department of a company?
A.Stationery cost
B.Telephone bill
C.Customer account
D.Cheque received and processed
