Which of the following is/are true statements: A) Revenue sources for non for profit organizations may consist of both fixed and variable elements. B) A performance report prepared for cost centers will not contain revenu or net operating income variances. C) A spending variance is the difference between the standard quantity allowed for actual input at a standard price and the actual quantity of input at the actual price. D) Performing a variance analysis on a periodic basis is an example of a proactive vs. reactive posture being taken by management in analyzing costs. All statements are true B, C and D A,B and C A,B and D