A cost variance is considered FAVORABLE if... Actual cost is less than expected. Actual cost is more than expected. Actual cost is more than revenues. None of the above are viewed as favorable. Which of the following statements is FALSE? Service departments provide support to other departments. Service departments can never use the services of other service departments. Human Resources can be a support department for a firm that produces appliances. All of the above are false. An apparel manufacturer has 2 divisions, a Shoe Division and a Shirt Division, which of the following would be a DIRECT cost of the Shoe Division? That is, which cost could be directly traced to shoe production? The salary of the Shoe Division manager. The salary of the company CEO. The cost of the centralized accounting department. None of the above