TB MC Qu. 9-1 (Static) Which of the following.. Which of the following statements is true? 1. If activity is higher than expected, totat tixed costs should be higher than expected. If activity is lowet than expected, total fixed costs should be lower than expected. 2 Comparing a static planning budget to actual costs is not a good way to assess whether variable costs are under control. 3. In a flexible budget, when the activity decines, the total variable cost also declines