MCQOPTIONS
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				| 1. | 
                                    A cost centre is | 
                            
| A. | a production or service location, function, activity or item of equipment whose costs may be attributed to cost units | 
| B. | acentre for which an individual budget is drawn-up | 
| C. | acentre where cost is classified on the basis of variability | 
| D. | an amount of expenditure attributable to an activity | 
| Answer» B. acentre for which an individual budget is drawn-up | |