True or False 30. All variance are controllable.......... 32. Direct labor variances are normally the responsibility of production supervisors for controlling direct labor cost........... 34. A factory overhead cost variance report is a useful tool for management to use in controlling factory overhead costs....... 36. In a decentralized organization, all major planning and operating decisions are made by top level management...... 37. One of the advantages of a decentralized organization is that decisions made by managers may affect the profits of the company.......... 44. Cost-volume profit relationships can be used for analyzing the effects of sales mix on the break- even point and profits.....