True/False

74. Scrap is the incidental materials left over from normal manufacturing processes 75. Scrap should always be immediately disposed of using environmentally friendly procedures. 76. If scrap has value then it should be recorded as part of inventory 77. In job costing if scrap can be sold it can reduce the cost of the job it was associated with or be credited to overhead. 78. A type of opportunity cost associated with spoilage and rework is loss of reputation cosing bhomuin rin upbies 81. Job costing information requires accountants to make decisions about the type and number of cost pools to use for overhead. 82. When overhead costs from many departments are pooled managers have incentives to control costs. 83. Job cost estimates may be used by managers in quoting for future jobs. 84. One reason why actual volume might be different than planned is unexpected demand for the company's product