Which of the following statements is false?

a.The amount of overhead charged to individual jobs can be quite different depending on the allocation method.

b.In a business with multiple cost centres, both machine hours and direct labour hours can be reasonably used in the allocation method.

c.Machine-related overheads should be charged to jobs on a machine hour basis.

d.The total cost of overhead changes with the allocation method.

Which of the following statements is true?

a.Segmentation of overheads simplifies the costing process and leads to fewer calculations.

b.A large business typically does not have more than a handful of separate cost centres.

c.Multiple allocation rates are required if overheads are segmented.

d.Proper segmentation of overheads will reduce the overall overhead cost.