Which of the following statements is true:

options:

1. a misclassification of an operating expense as a FOH expense will understate the unit cost of a product;
2. a misclassification of a FOH expense as an operating expense will overstate the unit cost of a product;
3. a misclassification of an indirect material expense as a direct labor expense will have no effect on the COGM;
4. a misclassification of an office supplies expense as a FOH expense will have no effect on the COGM