Choose the correct option whether following statements are true / false in the following order from starting from 1 to 5:

a. False,False,True,True,True

b. True,False,True,False,True

c. All Statements are true.

d. All statements are false

if they were Statement 1: Department A has Operating profit of 30,000, Operating assets of 100,000 ,Imputed interest of 12,000 . Return on investment is 30% and Residual income is 18,000 An additional investment of P10,000 is offered that will increase operating income by P1,400. Department A manager would resist the new investment were to be judged on RI, but would welcome the investment if they re judged according to ROI since the there would be decrease of P200 in residual income from the investment, and an increase of 1.5% in ROI. Statement 2: If transfer prices are to be based on cost, then the costs should be actual costs rather than standard costs. Statement 3: A segment margin is computed by deducting variable and traceable fixed expenses from the sales of a segment. Statement 4: Labor turnover rate, Percentage of revenue generated by new products and services and Average time taken to develop new products and services are measures under innovation and learning. Statement 5: Responsibility accounting functions most effectively in decentralized organizations