1. Always find cost per unit for variable costs.
2. Never multiply fixed costs by units. Fixed costs stay the same.
3. Read the question carefully:
“Prepare a flexible budget for 6,000 and 8,000 units” → do two columns.
4. Show workings clearly:
- Variable cost per unit
- Fixed and variable split for mixed costs.
5. In discussion questions, mention:
- Fair comparison
- Better control
- Helps in decision making and performance evaluation.
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