TRUE/FALSE. Write 'T' if the statement is true and 'F' if the statement is false. 11) Manufacturing overhead cost is an example of indirect engineered costs. 12) To achieve success, it is important to set nonfinancial objectives as well as financial objectives. 13) An effective balanced scorecard helps to communicate the strategy to all members of the organization by translating the strategy into a coherent and linked set of understandable and measurable operational targets. 14) Downsizing is an integrated approach of configuring processes, products, and people to match costs to the activities that need to be performed to operate effectively and efficiently in the present and future. 11) 12) 13) 14) 15) The amount of productive capacity available over and above the productive capacity employed to meet customer demand in the current period is the unused capacity. 15) 16) Partial productivity and TFP measures work best together because the strengths of one offset the weaknesses of the other. 16) 17) Cost effect of productivity for fixed costs is calculated by multiplying the difference in units of capacity (current year capacity units minus the previous year capacity units) by price per unit of capacity of the previous year. 17) 18) The price-recovery component of the change in operating income measures solely the effect of price changes on revenues but not costs. 18) 19) When analyzing the change in operating income, the strategy component of growth will increase when more units are sold. 19) 20) Discretionary costs arise from periodic (usually annual) decisions and have a measurable cause-and-effect relationship between output and resources used. 20)