EMA

FXT is a pharmaceutical company trying to decide whether to continue with the production of one of its drugs. On economic grounds, the decision to continue manufacture is marginal; However, in the light or recent high–profile corporate scandals linked to environmental disasters, FTX is particularly anxious to make an informed decision based
mainly on the environmental effects of continued production.
Following up on a review of its operations and various reports from its Operations Director, FXT’s management accountant has identified the company’s main environmental costs as
follows:
(1) Waste disposal
(2) Water consumption
(3) Energy consumption
(4) Transport and travel.
Required:
(a) Explain how the costs listed above arise and what control measures could be implemented by FXT in order to manage them. (10 marks)
(b) Briefly describe four management accounting techniques for the identification and
allocation of environmental costs. (10 marks)

My Questions:
1)Sir the above question is not a past Acca exam question, its a kit question. Sir please tell me 1 thing is part (a) in our syllabus?
2) Secondly is it necessary to read and learn those theoretical/descriptive questions also which are not past Acca exam question but are kit questions?