EUV I] B examination'xuetangxcom C; ii Management Accountingiilgi E9? >> Onesz m we - aamaeaemms m was #i%: I 12.I5U.\".E (me) Ill Determine whether each of the following statements is true or false; if it is false, please give a reason :(10 Points) 1 \\ The salary of the company president is a fixed manufacturing cost. 2 ' The principal difference between process costing and job costing is that in job costing an averaging process issued to compute the unit costs of products or services. 3. Jason Chua, the CFO of the company, estimates that Superior Garment needs to Invest $735,000 to acquire an existing factory in Vietnam and another $285,000 in renovations and Installation of new machinerles. The cost of training new workers ls estimated to be $310,000. Andrew believes that the new factory will lead to an estimated $918,000 savings In labor costs and another $407,000 savings in logistics expenses. Fortune Garment should shift part of its production facilities from China to Vietnam. 4 ' Depreciation expense allocated to a product line is a relevant cost when deciding to discontinue that product. 5 \\ In linear programming, total fixed costs will remain unchanged regardless of the production plan. B I 9 c9 ' [games ): Raise :2 8 sum 01:58:26 as