Please explain reason

Question 1: True / False Questions (10 marks) (A1) 1. Process cost accounting focuses on the process involved in mass-producing products that are very similar in nature. 2. Process cost systems are used to apply costs to a specific job, such as the manufacturing of a specialized machine. 3. A company that produces motion pictures would likely use a process cost system. 4. In a process cost system, costs are tracked through a series of connected manufacturing processes or departments, rather than by individual jobs. 5. In a process cost system, materials, labor and overhead are only added in the first production department. 6. The value of target costing depends on having reliable estimates of sales demand. 7. An important use of life cycle costing is to decide whether to go ahead with the development of a new product. 8. Life cycle costing encourages management to find a suitable balance between investment costs and operating expenses. 9. There are no units in ending work in process at the end of the period under the FIFO method. 10. Companies using the weighted-average method do not complete units left over from the previous accounting periods, they start new units