True or False:

Statement 1: Standard cost variances and flexible budget variances are often used to evaluate cost center performance.

Statement 2: The manager of a cost center has control over costs, but not over revenue or investment funds. Select one:

a. Both statements are true

b. Statement 1 is true, statement 2 is false

c. Both statements are false

d. Statement 1 is false, statement 2 is true.