Question $12(4$ points$)$

$6\mathrm{.}12$ Which of the following statements is true?

All other things the same, if a division's traceable fixed expenses decrease, then the division's segment margin will decrease

A company has two divisions, each selling several products. If each division prepares segment reports are for each product, then each division managers' salary should be consider as common fixed costs of the products of their division.

Only statement $1$ is true

Only statement $2$ is true

Both statements $1$ and $2$ are true

Neither statement is true