23. Which of the following statement is NOT correct? a. Standards for direct materials, direct labor, and factory overhead are separated into standard price and standard quantity because the department responsible for their control is normally different. b. If an unfavorable variance is offset by a favorable variance, managers may overlook situations that need to be investigated. c. Some companies include standard costs in their accounts by recording standard costs and variances at the same time the actual product costs are recorded. d. Standard costs may NEVER be used in financial statements prepared for external users The following is a list of various costs of producing T-shirts. Classify each cost as either variable, fixed, or mixed. a. Variable b. Fixed c. Mixed 24. Straight-line depreciation on sewing machines 25. Hourly wages of sewing machine operators 26. Property taxes on factory, building, and equipment 27. Cotton and polyester cloth 28. Warehouse rent of $8,000 per month plus $0.50 per square foot of storage used