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ACCA MA — Management Accounting Practice Exam 3

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Q06Medium2 marks·ACCA MA — Management Accounting Practice Exam 3

Section A Apex Consultancy, a service firm, is reviewing its IT software costs over a three-year period. The cost index for software was 120 in Year 1 and 156 in Year 3. If the actual software expenditure in Year 1 was $45,000, what is the equivalent Year 1 expenditure expressed in Year 3 prices?

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