Which of the following is incorrect?

Some departments have large numbers of outputs which make individual costing very time consuming and expensive. To address the above problem, RVU Costing is used.

Cost allocation is a way to distribute costs from support departments to revenue-producing departments.

In the planning-budgeting-control process in a business, budgeting phase answers the question of what should we do to realize our objectives.

The firm's cost structure indicates the relative proportion of each type of cost (i.e., variable, fixed, semifixed, semivariable, and curvilinear costs) present in a firm.

Which of the following is an example of direct costs?

supplies

administrative overhead

depreciation

employee benefits