3 26 3 12 15 18 21 21 214 Question 56 (1 point) True or false: Under "variable" costing, as inventories decrease, operating income is higher versus "absorption" costing. True False Question 57 (1 point) Examples of "unfavourable variances" include as compared to budget.... actual costs higher, actual revenues higher, actual units produced lower as compared to budget.... actual costs higher, actual revenues lower, actual units produced lower as compared to budget.... actual costs lower, actual revenues higher, actual units produced higher I as compared to budget..... actual costs higher, actual revenues lower, actual units produced higher 27 22 Question 58 (1 point) True or False: Successfully implementing an ABC costing system can lead to further efficiencies, as it forces a manager to further scrutinize their department's functions. Tave