Question 28 (2 points) If a variance at year-end is unfavorable, this would cause net income to increase. True False Question 29 (2 points) At the end of the year, if the variances from standards are not significant, the balance is usually transferred to Cost of Merchandise Sold account. True False Question 30 (2 points) Which of the following is an example of a nonfinancial performance measure? Inventory turnover. Number of customer complaints, Employee satisfaction. All of the above