true or false questions

1) Organization-sustaining activities are carried out regardless of which customers are served, which products are produced, how many batches are run, or how many units are made 2) The selling and administrative expense budget lists all costs of production other than direct materials and direct labor 3) The direct labor budget shows the direct labor-hours required to satisfy the production budget. 4) Material price variances are often isolated at the time materials are purchased, rather than when they are placed into production, to facilitate earlier recognition of variances. 5) When more hours of labor time are necessary to complete a job than the standard allows, the labor efficiency variance is unfavorable. 6) Activity-based costing is a costing method that is designed to provide managers with product cost information for internal decision-making. 7) A quantity standard indicates how much of an input should be used to make a unit of product or provide a unit of service. 8) Throughput time is the amount of time required to move a completed unit from the factory floor to the warehouse 9) If activity is higher than expected, total fixed costs should be higher than expected. If activity is lower than expected, total fixed costs should be lower than expected. 10) A duration driver provides a simple count of the number of times that an activity occurs. 11) Direct labor costs are usually included in the costs that are allocated to activity cost pools in an activity- based costing system 12) A favorable spending variance occurs when the actual cost is less than the amount of the cost in the static planning budget