Which of the following statements regarding relevant costs for decision$-$making is incorrect?

$A1,$

Fixed costs will not normally be relevant costs

Relevant costs are always cash flows

Variable costs will normally be relevant costs

Unavoidable costs are relevant costs

$25$ The cost delails for a product are as follows:

$ per unit

$\backslash$table$[[$Direct material at $$20$ per $kg,80],[$Direct labour $$12$ per hour,$36],[$Production overhead,$20]]$

In July, $60000kg$ of material and $60000$ hours of labour will be available. Production in July is budgeted al $18000$ units.

What is the limiting factor in July, and what is the shortfall?

$\backslash$table$[[$A$,]$ Limiting factor $=$ Material shortfall $=12000kg$