True/False questions worth 4 points each. 1. Common fixed costs should not be charged to the individual segments when preparing a segmented income statement. 2. Activity-based costing uses a number of activity cost pools, each of which may have a different allocation base. 3. The costs of idle capacity should be assigned to products in activity-based costing. 4. Wait time is considered non-value time. 5. A profit center is responsible for generating revenue and for controlling costs