Respond that the following statements are TRUE or FALSE:

1) Management by exception directs management's attention to important differences between actual and budgeted amounts.

2) Uncontrollable costs are the costs that can be influenced by the decisions of a manager.

3) A unique factor of responsibility accounting performance reports is the focus on responsibility and controllability.

4) Regardless of the type of responsibility center, responsibility reports should focus on information, not blame.

5) Cost center responsibility reports generally focus on the static budget variance.