Which of the following statements is FALSE with regard to a company's cost structure and profit stability?

		High fixed cost (low variable cost) structures generally result in a smaller magnitude difference between income and total cost compared to the use of low fixed cost structures.
		Low fixed cost (high variable cost) structures generally result in greater income stability regardless of company performance.
		Managers can attempt to control a company's fixed cost structure by shifting fixed costs to variable costs per unit and vice versa.
		High fixed cost (low variable cost) structures generally result in higher income amounts in good years compared to the use of low fixed cost structures.