C. Indicate whether the following statements are True or False (4) 1. The supplies used in only one department are a direct expense of that department. 2. Direct expenses and common costs are allocated to service departments on some reasonable basis, such as time, space occupied, or levels of activity. 3. Process costing is used in industries working against specific orders. 4. Relevant costs may be defined as those future costs that are same between alternatives. 5. The cost of units of abnormal loss is credited to Process A/c. 6. The cost of abnormal gain is debited to Process A/c. 7. Process costing, by-products and job costing are same. 8. Decision-making is essentially a process of selecting the best alternative given the available information for comparison of strengths and weaknesses of each alternative.