The above statements are true or false questions. Please answer if the statements are true or false.

5. It is more complex to calculate the full costs of a day of hospital care than it is to calculate the full costs of an episode of illness. 6. From an accounting perspective, a smaller number of cost centers allows for a more accurate calculation of the costs of a program or service. 7. Unlike a support center, mission centers generally do not earn revenues. 8. While direct costs are unambiguously associated with one specific cost center, indirect costs apply to more than one cost center. 9. Under the step-down method, changes to the sequence in which support center costs are allocated may result in changes to the total support center costs allocated to each mission center. 10. When all units of output are different, such as in a hospital, a process system can result in unfair prices to consumers