2 points Cost Accounting falls under Financial Accounting and Managerial Accounting. * True O False 2 points The primary focus of cost management is to * calculate product costs. O help managers make different decisions. O distinguish between relevant and irrelevant information. aid managers in budgeting. 2 points A manufacturing plant produces two product lines: football equipment and hockey equipment. An indirect cost for the hockey equipment line is the * O material used to make the hockey sticks. O labor to bind the shaft to the blade of the hockey stick. O shift supervisor for the hockey line. O plant supervisor. 2 points When 10,000 units are produced, variable costs are $6 per unit. Therefore, when 20,000 units are produced * O variable costs will total $120,000. O variable costs will total $60,000. O variable unit costs will increase to $12 per unit. ! O variable unit costs will decrease to $3 per unit