19. Which of the following statements is true?

Group of answer choices

a. Fixed costs should not be included in a performance report because fixed costs are not controllable.

b. A favorable spending variance occurs when the actual cost exceeds the amount of that cost in the flexible budget.

c. Flexible budgets cannot be used when there is more than one cost driver (i.e., measure of activity).

d. When a flexible budget is used in performance evaluation, actual costs are compared to what the costs should have been for the actual level of activity during the period rather than to the static planning budget.