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1. Six years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.
What is the best estimate of the current cost of material M per kg?
A. $2.55
B. $29.23
C. $39.23
D. $51.00 (2 marks)
2. Which of the following are common applications of spreadsheets used by management accountants?
(i) Variance analysis
(ii) Cash flow budgeting and forecasting
(iii) Preparation of financial accounts
A. (i) and (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i), (ii) and (iii)