True or False

1.The direct method of allocation is viewed as being simpler and easier than the step method.

2.The step method allocated less total costs to operating departments than does the direct method

3 the standard cost for a product includes a list of all inputs required to complete one unit of the product with the standard quantity and standard cost of each input.

4.only the variable cost identified with a product are relevant in a decision concernig whether to eliminate or accept the product