कथन 1: लागत लेखांकन (Cost accounting) मुख्य रूप से किसी संगठन के बाहरी वित्तीय प्रदर्शन की रिपोर्टिंग पर ध्यान केंद्रित करता है। कथन 2: लागत लेखांकन विभिन्न विभागों या प्रक्रियाओं में लागत नियंत्रण, लागत में कमी और दक्षता में सुधार पर विस्तृत आंतरिक जानकारी प्रदान करता है। निम्नलिखित में से कौन सा विकल्प सही है?

Up to a given level of activity in each period, the purchase price per unit of a raw material is constant. Beyond that point, a lower price per unit applies to further units purchased and also retrospectively to all units already purchased. Which type of cost behavior pattern does this represent on a total cost graph?

Techno-Flow Ltd has total overheads of 2,000,000 (Setup: 500,000; Quality Inspection: 300,000; Machining: 1,200,000). The company produces two models: 1. Standard: 100 batches, 10,000 machine hours, 50 inspections, 30,000 direct labor hours. 2. Premium: 400 batches, 15,000 machine hours, 250 inspections, 20,000 direct labor hours (Total units produced = 40,000 units). Evaluate the following analytical findings: Statement A: Traditional allocation via direct labor hours yields a rate of 40/hr, assigning 800,000 to Premium (20.00/unit). Statement B: Activity Based Costing (ABC) computes a setup rate of 1,000/batch, inspection rate of 1,000/inspection, and machining rate of 48/hour, yielding a Premium overhead of 1,370,000 (34.25/unit). Statement C: Traditional costing distorts product costs by underpricing the Premium model's overhead by 14.25/unit. Statement D: Machine hours are the primary driver of setup costs in ABC systems. Which of the combinations correctly evaluates these findings?