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P R A C T I C PAPER F5 E PERFORMANCE MANAGEMENT & R E V In this January 2010 new edition I x We discuss the best strategies for revising and taking your ACCA exams S x We show you how to be wwell prepared for your exam x We give you lots of great guidance on tackling questions I x We show you how you can build your own exams O x We provide you with three mock exams including the DDecember 2009 exam N Ourx ThiNganHang.comi-PassWe provide the A2009 exams as an additional revision aidproduct also supports this paper.ACCA examiner's answers as well as our own to the June and December K I T FOR EXAMS IN 2010 ThiNganHang.com
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First edition 2008 Fourth edition January 2010 ISBN 9780 7517 8052 9 (previous ISBN 9780 7517 6658 5) British Library Cataloguing-in-Publication Data All our rights reserved. No part of this publication may be A catalogue record for this book reproduced, stored in a retrieval system or transmitted, in is available from the British Library any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. Published by BPP Learning Media Ltd We are grateful to the Association of Chartered Certified BPP House, Aldine Place Accountants for permission to reproduce past London W12 8AA examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning www.bpp.com/learningmedia Media Ltd, except where otherwise stated. Printed in the United KingdomThiNganHang.com Your learning materials, published by BPP Learning © Media Ltd, are printed on paper sourced from BPP Learning Media Ltd sustainable, managed forests. 2010 ii ThiNganHang.com
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Contents Page Finding questions Question index ................................................................................................................................................................. iv Topic index ..................................................................................................................................................................... vii Using your BPP Learning Media Practice and Revision Kit.......................................................... ix Passing F5 Revising F5 ....................................................................................................................................................................... x Passing the F5 exam ........................................................................................................................................................ xi Exam formulae ............................................................................................................................................................... xiii Exam information ........................................................................................................................................................... xiv Useful websites .......................................................................................................................................................... xvii Planning your question practice BPP's question plan....................................................................................................................................................xviii Build your own exams................................................................................................................................................... xxi Questions and answers Questions..........................................................................................................................................................................3 Answers ..........................................................................................................................................................................59 Exam practice Mock exam 1 x Questions ............................................................................................................................................................197 x Plan of attack .......................................................................................................................................................207 x Answers...............................................................................................................................................................208 Mock exam 2 x Questions ............................................................................................................................................................219 x Plan of attack .......................................................................................................................................................229 x Answers...............................................................................................................................................................230 Mock exam 3 (December 2009) x Questions ............................................................................................................................................................245 x Plan of attack .......................................................................................................................................................253 x Answers...............................................................................................................................................................254 ACCA examiner's answers x June 2009............................................................................................................................................................267 Review form & free prize drawx December 2009 ...................................................................................................................................................276ThiNganHang.com iii ThiNganHang.com
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Question index The headings in this checklist/index indicate the main topics of questions, but questions often cover several different topics. Questions set under the old syllabus Financial Management and Control and Performance Management papers are included because their style and content are similar to those which appear in the F5 exam. The questions have been amended to reflect the current exam format. Time Page number allocation Marks Mins Question Answer Part A: Specialist cost and management accounting techniques 1 Preparation question: Cassiop n/a n/a 3 59 2 Linacre Co (FMC, 12/05, amended) 20 36 4 62 3 Z Co 20 36 4 64 4 Triple (Pilot paper, amended) 20 36 5 65 5 Jola Publishing Co (6/08, amended) 20 36 6 67 6 GEEWHIZ 20 36 7 69 7 Edward Limited (12/07, amended) 20 36 8 72 8 Cambs Co 20 36 9 73 9 Sapu 20 36 10 76 10 Throughput accounting 20 36 11 78 11 A Co 20 36 12 79 12 Yam Co (6/09) 20 36 12 81 Part B: Decision-making techniques 13 Preparation question: Linear programming n/a n/a 14 84 14 LD Co 20 36 14 86 15 Higgins Co (6/08, amended) 20 36 15 88 16 RB Co 20 36 15 92 17 New product 20 36 16 95 18 Ennerdale 20 36 17 97 19 John Robertson20 Pixie Pharmaceuticals21 Sniff Limited (12/07, amended)ThiNganHang.com202020 363636 181919 10010199 22 Bits and Pieces (6/09) 20 36 20 104 23 BDU Co 20 36 21 106 24 Envico (PM, 12/05, amended) 20 36 22 108 25 Rotanola 20 36 23 110 26 SH (12/08, amended) 20 36 23 112 iv Finding questions ThiNganHang.com
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Time Page number allocation Marks Mins Question Answer Part C: Budgeting 27 Preparation question: Budgeting n/a n/a 25 114 28 Preparation question: Happy Hotels n/a n/a 25 116 29 Brunti 20 36 25 118 30 Quantitative analysis 20 36 26 120 31 Cushair Designs 20 36 27 121 32 Wargrin (12/08), amended) 20 36 27 124 33 Northland (6/09) 20 36 28 126 34 Velo Racers (PM, 6/03, amended) 20 36 29 128 35 Q Organisation 20 36 30 130 36 BFG (Pilot paper, amended) 20 36 31 133 37 HC (12/08, amended) 20 36 31 135 Part D: Standard costing and variances analysis 38 Mermus (FMC, 12/04, amended) 20 36 33 137 39 Ash (FMC, 6/06, amended) 20 36 33 138 40 Product RYX 20 36 34 142 41 Woodeezer (FMC, 12/02, amended) 20 36 34 143 42 Carat (FMC 12/03, amended) 20 36 35 144 43 Chaff Co (6/08, amended) 20 36 36 148 44 AHW Co 20 36 37 151 45 Linsil (FMC, 6/04, amended) 20 36 38 153 46 Simply Soup (Pilot paper, amended) 20 36 39 154 47 Spike Limited (12/07, amended) 20 36 40 157 48 Crumbly Cakes (6/09) 20 36 41 159 Part E: Performance measurement and control 49 Heighway 20 36 43 162 50 Preparation question: Accounting for business51 Investment group52 Boats and claddingThiNganHang.comn/a2020 n/a3636 444445 163165167 53 Pasta division 20 36 46 168 54 Preparation question: Transfer pricing n/a n/a 47 169 55 FP Photocopiers and SW Ltd 20 36 47 172 56 All Premier Services (FMC, 12/01 amended) 20 36 48 174 57 Woodside (FMC, 6/07, amended) 20 36 49 177 58 Trenset Co 20 36 50 179 59 Preston Financial Services (Pilot paper, amended) 20 36 50 181 60 Ties Only Limited (12/07, amended) 20 36 51 183 Finding questions v ThiNganHang.com
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Time Page number allocation Marks Mins Question Answer 61 Bridgewater Co (6/08, amended) 20 36 52 186 62 PC (12/08, amended) 20 36 54 188 63 Oliver's Salon (6/09) 20 36 54 190 Mock exam 1 Questions 64 to 68 Mock exam 2 Questions 69 to 73 Mock exam 3 (December 2009) Question 74 to 78 Planning your question practice Our guidance from page xxvii shows you how to organise your question practice, either by attempting questions from each syllabus area or by building your own exams – tackling questions as a series of practice exams. ACCA examiner’s answers The ACCA examiner’s answers to questions marked ‘Pilot paper’ or ‘12/07’ can be found on the BPP website at the following link: www.bpp.com/acca/examiner-solutions Additional question guidance Additional guidance to certain questions can be found on the BPP website at the following link: www.bpp.com/acca/extra-question-guidance Using your BPP Learning Media products This Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: xxxThiNganHang.comPasscardsSuccess CDsLearning to Learn Accountancyprovide you with clear topic summaries and exam tipshelp you revise on the movegives further valuable advice on revision x i-Pass CDs offer tests of knowledge against the clock You can purchase these products by visiting www.bpp.com/mybpp. You can view demonstrations of i-Learn and i-Pass products by visiting www.bpp.com/acca/study- materials/#ilearn. Scroll down the page until you find the sections for i-Learn and i-Pass and click on the appropriate 'View demo' button. vi Finding questions ThiNganHang.com
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Topic index Listed below are the key Paper F5 syllabus topics and the numbers of the questions in this Kit covering those topics. If you need to concentrate your practice and revision on certain topics or if you want to attempt all available questions that refer to a particular subject, you will find this index useful. Syllabus topic Question numbers Absorption costing 1, 2, 3, 4, 9 Activity based costing 2, 3, 4, 5, 9, 29, 58 Back-flush accounting 11 Balanced Scorecard 50 Behavioural aspects of standard costing 41, 42, 44, 45, 58 Budgetary systems and types 28, 29, 32, 38 Budgeting objectives 27 Cost function 16, 25 Decision rules 23, 24, 25, 26 Demand 16, 25 Expected values 23, 24, 25, 33 Financial performance indicators 49, 50, 51, 52, 53, 56, 59, 60, 61, 62, 63 Fitzgerald & Moon Building Block model 51, 63 Flexible budgets 38, 44 Forecasting 7, 30, 31, 61 Further processing decision 18, 22 Idle time variances 42, 58 Incremental costs and revenues 22 Learning curve 34, 35, 36, 37, 58 Life-cycle costing 6, 9, 32 Linear programming 13, 14, 15 Make-or-buy decisions 20 Marginal costing 1, 10, 41, 43 Market research 6, 16, 25 Material mix and yield variances 42, 45, 46, 48 Non-financial performance indicators 49, 50, 54, 58, 60, 62, 63 Not-for-profit organisations 56, 57, 58 Operating statementsOutsourcingPlanning and operating variancesThiNganHang.com20, 2139, 41, 5745, 47 Pricing decisions 3, 4, 16, 17, 19, 22, 37 Process costing 18 Quantitative analysis in budgeting 30, 31, 33, 34, 35, 36, 38 Relevant costs 18, 19 Research techniques 24, 26 Residual income 51, 52, 53 Return on investment 50, 51, 53, 62 Revised budgets 47 Finding questions vii ThiNganHang.com
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Syllabus topic Question numbers Risk and uncertainty in decision making 23, 24, 25, 26 Sensitivity analysis 23, 25 Short-termism 49, 61 Spreadsheets 31 Standard costs 41, 42, 45 Target costing 6, 7, 9 Throughput accounting 9, 10, 11, 12 Transfer pricing 51, 52, 55 Variance analysis 38, 39, 40, 41, 42, 43, 44, 45, 46, 48 ThiNganHang.com viii Finding questions ThiNganHang.com
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Using your BPP Learning Media Practice and Revision Kit Tackling revision and the exam You can significantly improve your chances of passing by tackling revision and the exam in the right ways. Our advice is based on feedback from ACCA examiners. x We look at the dos and don’ts of revising for, and taking, ACCA exams x We focus on Paper F5; we discuss revising the syllabus, what to do (and what not to do) in the exam, how to approach different types of question and ways of obtaining easy marks Selecting questions We provide signposts to help you plan your revision. x A full question index x A topic index listing all the questions that cover key topics, so that you can locate the questions that provide practice on these topics, and see the different ways in which they might be examined x BPP's question plan highlighting the most important questions and explaining why you should attempt them x Build your own exams, showing how you can practise questions in a series of exams Making the most of question practice At BPP Learning Media we realise that you need more than just questions and model answers to get the most from your question practice. x Our Top tips provide essential advice on tackling questions, presenting answers and the key points that answers need to include x We show you how you can pick up Easy marks on questions, as we know that picking up all readily available marks often can make the difference between passing and failing x We summarise Examiner’s comments to show you where students struggled or performed well in the exam x We include marking guides to show you what the examiner rewards x We refer to the 2009 BPP Study Text (for exams in December 2009 and June 2010) for detailed coverage of the topics covered in each question x In a bank at the end of this Kit we include the examiner's answers to the June and December 2009 papers. Used in conjunction with our answers they provide an indication of all possible points that could be made, issues that could be covered and approaches to adopt. Attempting mock examsThere are three mock exams that provide practice at coping with the pressures of the exam day. We stronglyThiNganHang.com recommend that you attempt them under exam conditions. Mock exams 1 and 2 reflect the question styles and syllabus coverage of the exam; Mock exam 3 is the December 2009 paper. Using your BPP Practice and Revision Kit ix ThiNganHang.com
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Revising F5 General exam support from BPP Learning Media BPP Learning Media is committed to giving you the best possible support in your quest for exam success. With this in mind, we have produced guidance on how to revise and techniques you can apply to improve your chances of passing the exam. This guidance can be found on the BPP Learning Media web site at the following link: www.bpp.com/acca/examtips/revising-for-ACCA-exams.doc A paper copy of this guidance is available by emailing learningmedia@bpp.com. Topics to revise All questions are compulsory so you must revise the whole syllabus. Selective revision will limit the number of questions you can answer and hence reduce your chances of passing. It is better to go into the exam knowing a reasonable amount about most of the syllabus rather than concentrating on a few topics to the exclusion of the rest. The exam has been changed from June 2009 so that there will be five compulsory questions covering as much of the syllabus as possible. Question practice Practising as many exam-style questions as possible will be the key to passing this exam. You must do questions under timed conditions and ensure you write full answers to the discussion parts as well as doing the calculations. Avoid looking at the answer until you have finished a question. Your biggest problem with F5 questions may be knowing how to start and this needs practice. Also ensure that you attempt all three mock exams under exam conditions. ThiNganHang.com x Passing F5 ThiNganHang.com
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Passing the F5 exam Displaying the right qualities x You are expected to have a core of management accounting knowledge from your previous studies eg papers 1.2 (old syllabus) or F2 (new syllabus) x You will be required to carry out calculations, with clear workings and a logical structure x You will be required to interpret data x You will be required to explain management accounting techniques and discuss whether they are appropriate for a particular organisation x You must be able to apply your skills in a practical context x You must understand what numbers tell you about the performance of a business Avoiding weaknesses x There is no choice in this paper, all questions have to be answered. You must therefore study the entire syllabus, there are no short-cuts x Questions will be based on simple scenarios and answers must be focused and specific to the organisation x Answer plans will help you to focus on the requirements of the question and enable you to manage your time effectively x Answer all parts of the question. Even if you cannot do all of the calculation elements, you will still be able to gain marks in the discussion parts x Make sure your answers focus on practical applications of management accounting, common sense is essential! Using the reading time x Speed read through the question paper, jotting down any ideas that come to you about any of the questions x Decide the order in which you are likely to tackle questions (probably easiest questions first, most difficult questions last) x Spend the remainder of the reading time reading the questions in detail analysing scenarios, jotting down plans (any plans written on the question paper should be reproduced in the answer booklet) x When you can start writing get straight on with the questions you have planned in detail Gaining the easy marksThiNganHang.com Easy marks in this paper tend to fall into two categories. Calculations There will be some relatively straightforward calculations at the start of the question and they will then probably get progressively more difficult. If you get stuck, make an assumption, state it and move on. Discussions The examiner has stated he intends, wherever possible, to separate discussion from calculations. This means that you should be able to gain marks from making sensible, practical comments without having to complete the calculations. Passing F5 xi ThiNganHang.com
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Discussions that are focused on the specific organisation in the question will gain more marks than regurgitation of knowledge. Read the question carefully and more than once, to ensure you are actually answering the specific requirements. Pick out key words such as 'describe', 'evaluate' and 'discuss'. These all mean something specific. x 'Describe' means to communicate the key features of x 'Evaluate' means to assess the value of x 'Discuss' means to examine in detail by argument Clearly label the points you make in discussions so that the marker can identify them all rather than getting lost in the detail. Provide answers in the form requested, particularly using report format if asked for and giving recommendations if required. ThiNganHang.com xii Passing F5 ThiNganHang.com
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Exam formulae Set out below are the formulae which you will be given in the exam, and formulae which you should learn. If you are not sure what the symbols mean, or how the formulae are used, you should refer to the appropriate chapter in the Study Text. Exam formulae Chapter in Study Text Learning curve 9 Y = axb Where y = average cost per batch a = cost of first batch x = total number of batches produced b = learning factor (log LR/log 2) LR = the learning rate as a decimal Regression analysis 9 y = a + bx n¦ xy ¦ x ¦ y b = n¦ x2 (¦ x)2 ¦ y b¦ x a = n n Demand curve 4 P = a – bQ changeinprice b = changeinquantity a = price when Q = 0 ThiNganHang.com Passing F5 xiii ThiNganHang.com
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Exam information Important information regarding the F5 examiner From the December 2010 exam sitting onwards, the F5 examiner will be Ann Irons. Although the new examiner will not write a full exam until the December 2010 sitting, she will be reviewing and revising the June 2010 exam. All of the current syllabus exams in this kit have been written by Geoff Cordwell, but you should be aware of the change in examiner and look out for any articles that may be written by Ann Irons in Student Accountant. Format of the exam Five compulsory questions of 20 marks each. This format has changed from June 2009. Time allowed: 3 hours plus 15 minutes reading time. The examination will comprise a mix of computational and discursive elements. Additional information The Study Guide provides more detailed guidance on the syllabus. December 2009 1 Variance analysis: material price and usage; planning and operational; performance assessment 2 Target costing: calculation with learning curve; closing a cost gap 3 Forecasting: calculation; regression analysis; incremental budgeting 4 Performance measurement: financial performance; quality of service 5 Short-term decision making: incremental costs and benefits calculation; pricing strategies; outsourcing The December 2009 paper is Mock exam 3 in this Kit. June 2009 Question in this Kit 1 Throughput accounting: bottleneck identification; calculation of TPAR; discussion 12 2 Performance management: financial performance; quality and resource utilisationThiNganHang.com63 3 Variance analysis: bonus scheme; mix, yield and sales variances 48 4 Incremental costs and revenues; pricing 22 5 Budgeting: calculation; expected values; zero based 33 Examiner's comments. This was the first sitting with a change of rubric setting five questions of 20 marks each. Layout was still an issue but standards of performance assessment are improving. More candidates have more idea about what is expected when assessing the performance of a business. xiv Passing F5 ThiNganHang.com
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December 2008 1 Performance measurement: ROI; manipulation of results; profit forecast 62 2 Risk: decision rules; expected values; profit table; other methods to analyse and assess risk 26 3 Factors influencing pricing; learning curves 37 4 Lifecycle costing; budgeting; standard cost 32 Examiner's comments. There was little evidence of time management issues but layout of answers was again mixed. Poor layout and untidiness is not acceptable. Standards of performance assessment improved slightly and the signs were encouraging. June 2008 Question in this Kit 1 Variance analysis: comment on performance; calculation; marginal costing operating statement 43 2 Linear programming: constraints; graph; optimal solution; shadow price 15 3 Performance measurement: financial performance indicators; forecasts; long-term view v short-termism 61 4 Activity based costing: explanation; implementation; calculation 5 Examiner's comments. There was evidence of poor time management with some candidates spending too long on the linear programming question and writing copious amounts unnecessarily in other questions. Preparation for the performance management question has to revolve around principles and techniques and students will have to be able to have original thoughts on the exam day. The scenarios will always be straightforward but an interpretation will be needed. Poor layout is not acceptable eg excessive crossing out, unlabelled workings, no tabulation. Candidates continue to struggle in the written (discursive) elements of the paper. Practice in writing skills is needed and an improvement in the techniques of commentary, assessment and the ability to answer the question set as opposed to merely demonstrating knowledge. December 2007 Question in this Kit 1 Target costing: explanation of process and benefits; cost gap identification and explanation 7 23 Budgeting and variances: budget revision discussion; sales variancesPerformance measurement: current and future performance; non-financial dataThiNganHang.com4760 4 Further processing decision: factors to consider; evaluation; outsourcing 21 Examiner's comments. There was no evidence of time pressure with most candidates completing the paper. Many of those that failed did not have knowledge of target costing, did not understand budget revisions and could not interpret simple financial data. The layout of questions was mixed, with the weaker candidates producing messy and poorly laid out work. Passing F5 xv ThiNganHang.com
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Pilot paper Question in this Kit 1 Activity based costing: calculation; ABC v absorption costing; implications of a 4 switch to ABC 2 Mix and yield variances: explanation; evaluation of performance; performance 46 management system; calculation 3 Learning curve: calculations; improvements to cash flow 36 4 Performance measurement: financial performance; non-financial information; 59 balanced scorecard Analysis of past papers Covered in Text Dec June Dec June Dec Pilot chapter 2009 2008 2008 2008 2007 Paper SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES 2a Activity based costing 4 1 2b Target costing 2 1 2c Life cycle costing 4 2d Backflush accounting 2e Throughput accounting 1 DECISION-MAKING TECHNIQUES 3 Multi-limiting factors and the use of linear programming and 2 shadow pricing 4 Pricing decisions 5 5 Make-or-buy and other short-term decisions 5 4 4 6 Dealing with risk and uncertainty in decision-making 2 BUDGETING 7 Objectives 8 Budgetary systems 8 Types of budget 3 5 4 9 Quantitative analysis in budgeting 3 5 3 3 7 Behavioural aspects of budgeting STANDARD COSTING AND VARIANCE ANALYSIS 101111 ThiNganHang.comMaterial mix and yield variancesBasic variances and operating systemsBudgeting and standard costing 3 4 1 3 22 12 Planning and operational variances 1 3 12 Behavioural aspects of standard costing PERFORMANCE MEASUREMENT AND CONTROL 13 The scope of performance measurement 4 2 1 3 2 4 14 Divisional performance and transfer pricing 1 15 Performance analysis in not-for-profit organisations and the public sector xvi Passing F5 ThiNganHang.com
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Useful websites The websites below provide additional sources of information of relevance to your studies for Performance Management. x www.accaglobal.com ACCA's website. Includes student section. x www.bpp.com Our website provides information about BPP products and services, with a link to the ACCA website. x www.ft.com This website provides information about current international business. You can search for information and articles on specific industry groups as well as individual companies. x www.economist.com Here you can search for business information on a week-by-week basis, search articles by business subject and use the resources of the Economist Intelligence Unit to research sectors, companies or countries. x www.bbc.co.uk The website of the BBC carries general business information as well as programme-related content. ThiNganHang.com Passing F5 xvii ThiNganHang.com
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Planning your question practice We have already stressed that question practice should be right at the centre of your revision. Whilst you will spend some time looking at your notes and Paper F5 Passcards, you should spend the majority of your revision time practising questions. We recommend two ways in which you can practise questions. x Use BPP's Learning Media's question plan to work systematically through the syllabus and attempt key and other questions on a section-by-section basis x Build your own exams – attempt questions as a series of practice exams These ways are suggestions and simply following them is no guarantee of success. You or your college may prefer an alternative but equally valid approach. BPP's question plan The BPP plan below requires you to devote a minimum of 30 hours to revision of Paper F5. Any time you can spend over and above this should only increase your chances of success. Step 1 Review your notes and the chapter summaries in the Paper F5 Passcards for each section of the syllabus. Step 2 Answer the key questions for that section. These questions have boxes round the question number in the table below and you should answer them in full. Even if you are short of time you must attempt these questions if you want to pass the exam. You should complete your answers without referring to our solutions. Step 3 Attempt the other questions in that section. For some questions we have suggested that you prepare answer plans or do the calculations rather than full solutions. Planning an answer means that you should spend about 40% of the time allowance for the questions brainstorming the question and drawing up a list of points to be included in the answer. Step 4 Attempt Mock exams 1, 2 and 3 under strict exam conditions. ThiNganHang.com xviii Planning your question practice ThiNganHang.com
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2009 Passcards Questions Done Syllabus section chapters in this Kit Comments 5 Revision period 1 Specialist cost and management accounting techniques Absorption and 1 1 Answer this question in full as it provides good revision marginal costing of absorption and marginal costing. Activity based 2 5 Answer this June 2008 question in full. costing Target and lifecycle 2 7 Answer this December 2007 question in full. costing Lifecycle costing 2 8 Answer in full for an idea of how lifecycle costing could be tested. Throughput and 2 11 Answer this question in full as it revises limiting factor backflush and contribution calculations as well as asking you to explain some key concepts. Throughput 2 12 Answer this June 2009 question in full. Revision period 2 Decision-making techniques Linear 3 15 Answer this June 2008 question in full as it gives you programming valuable practice at all aspects of linear programming. Pricing 4 17 Answer this question in full as it has some testing calculations and makes you think about the practical aspects of pricing strategies. Short-term 5 19 This is a good test of relevant costing principles and decisions also includes a discussion on cost-plus pricing. Answer in full. 5 21 Answer this December 2007 question on further processing in full. Risk and 6 26 Answer this December 2008 question in full. uncertainty Revision period 3 BudgetingObjectives ofbudgetary controlThiNganHang.com7 27 Prepare an answer plan for this question. Each partcould appear as a discussion part of a question involving calculations, for example on quantitative analysis or variance analysis. Budgetary systems 8 28 Prepare an answer plan for this question. 8 29 Prepare an answer plan for parts (b) and (c) of this question. Planning your question practice xix ThiNganHang.com
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