Which one of the following statements about working capital funds (WCF) is FALSE?

The working capital fund is required to establish specific stabilized price rates for its goods and services that are to remain in effect for an entire fiscal year.

If a business unit experiences a net operating loss in a particular budget year, it always recovers losses from an annual appropriation the following year.

Prices charged to customers by revolving fund activities should include all the costs involved in providing those goods and services.

The DWCF receives funds from its customers when it provides goods and services.