Indicate whether the following statements are true or false$\mathrm{.}1.$Managerial accountants explain and report manufacturing and non$-$manufacturing costs and determine cost behaviours, but are not involved in the budget process$\mathrm{.}2.$Financial accounting reports pertain to subunits of the business and are very detailed$\mathrm{.}3.$Managerial accounting reports must follow generally accepted accounting principles and are audited by chartered professional accountants$\mathrm{.}4.$Managers activities and responsibilities can be classified into three broad functions: planning, directing, and controlling$\mathrm{.}5.$As a result of the Sarbanes$-$Oxley Act of $2002,$ top managers must certify that the company maintains an adequate system of internal control$\mathrm{.}6.$Management accountants follow a code of ethics developed by the U$.$S$.$ Institute of Management