Indicate whether each of the preceding statements is true or false.

A.The goal of a resource utilization decision is to minimize the contribution margin per unit of the limited resource.

B.Limited resources likely include money and raw materials, but do not likely include machine capacity or direct labor time available.

C.Decision makes should consider qualitative factors when making resource utilization decisions

D.One of the most effective ways of increasing throughput is to increase the efficiency of anon-bottleneck operation.

E.Bottlenecks are always a result of poor management decisions.