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1.The following statements have been made about material flow cost accounting(MFCA)
(1) In material flow cost accounting, waste is treated as a negative product and given a cost
( 2) Material flow cost accounting should encourage management to focus on ways of achieving the same amount of finished output with less material input
Which of the above statements is/are true?
A. 1 only
B.2 only
C. Neither 1 nor 2
D.Both 1 and 2
(2 marks)
