Indicate whether the following statements are 'true' or 'false'.

(i) Apportionment of office rent and rates is done on the basis of floor area.

(ii) Selling and distribution expenses form part of selling and administrative overheads.

(iii) Selling and distribution expenses are exclusively indirect costs.

(iv) Warehousing and storage costs are part of selling overheads.
(v) Selling overheads generally include indirect selling cost, advertising and sales promotion costs and credit and collection costs.
(vi) Distribution expenses primarily include transportation cost, warehousing and storage costs.
(vii) Huge advertisement cost, which would yield benefits over a period of time in future, should still be charged to profit and loss account in which it is incurred.
(viii) Sales analysis has only on two bases, namely, product and territory.
(ix) Warehousing costs are apportioned on the basis of sales volume.