Indicate whether the following statements are "True" or "False" regarding disallowed production activities.

a.	DPGR includes gross receipts from the sale of food and beverages prepared by a taxpayer at a retail establishment.
b.	A facility is not a retail establishment if the employer uses the facility only to prepare food or beverages for wholesale sale.
c.	The prohibition against the retail sale of prepared food can be avoided by restricting sales to take-out orders.