Which of the following statements is true?

Since sales dollars represents "ability to pay," it is superior to most other bases used for allocating or charging service department costs.

For performance evaluation purposes, any variance over budgeted fixed costs in a service department should be the responsibility of the service department and should not be charged to the departments that use the service.

For performance evaluation purposes, the actual fixed costs of a service department should be charged to the departments that consume the service in proportion to the actual services provided to the consuming departments during the period.

Whenever possible, service department costs should be separated into fixed and variable costs and charged separately to operating departments.

Multiple Choice

Both statements $2$ and $3$ are true.

Both statements $2$ and $4$ are true.

All of the statements are true.

None of the statements are true.