Level Certificate Level Validity Unlimited Learning Resources 1. The fundamentals of costing 2. Calculating unit costs (Part 1) 3. Calculating unit costs (Part 2) 4. Marginal costing and absorption costing 5. Pricing calculations 6. Budgeting 7. Working capital 8. Performance management 9. Standard costing and variance analysis 10. Breakeven analysis and limiting factor analysis 11. Investment appraisal techniques