15. Which one of the following statements is not true?

(Total fixed costs remain the same regardless of volume within the relevant range.)

(Fixed costs per unit increase as the volume decreases.)

(Total variable costs decrease as the volume increases.)

(Variable costs per unit remain the same regardless of the volume within the relevant range.)

18. Which of the following is a down side of using Activity Based Costing?

it allocates cost based on what drives the cost

it requires costs to be divided into separate buckets

it can provide better cost information

it takes more time and costs more money