21.   This is the break-even point where total cost equals total revenue.

22.   It does not encourage control other than through the total cost and it limits the opportunities for a rational approach to budgeting.

23.   After the decision has been made, the forecast costs of the chosen option are included in the total cost forecast for the remaining work.

24.   Even on small contracts, plant costs may account for a significant proportion of total costs.

25.   On a large contract one of the most cost effective methods of calculating the total cost of disruption is to use a computer.

26.   Neither executives nor legislatures in modern government are motivated towards maximizing the difference between the total costs of services and the total value of those services to citizens.

27.   Their budget must be equal to or greater than the minimum total cost of supplying the expected output.

28.   Another method is to allocate the total costs over the two years on the basis of work invoiced.

29.   Spinks Ltd produce three products, A, B and C.