For each of the following statement indicate if it is true or false:

a). When estimating the costs of a cost object, direct costs are allocated and indirect costs are traced to the object.

b). Prior to allocating overheads to a product, it is necessary to allocate the costs of all support departments to the production departments.

c). A plantwide overhead rate is used to allocate overheads when it is assumed that overheads are all driven by the same cost driver.