Consider the following statements concerning costs.

$1.$

A committed cost cannot vary with the decision.

$2.$

An outlay cost cannot vary with the decision.

Are the above statements true or$$ false?

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Part $1$

$$Statement $1$ Statement $2$

A$.$

True$$

$$True

B$.$

False$$

$$True

C$.$

False$$

$$False

D$.$

True$$

$$False