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85. "A cost pool is an activity which consumes resources and for which overhead costs are identified and allocated"

• TRUE

• FALSE

86."A cost driver is any factor that cause a change in the cost of an activity"

• TRUE

• FALSE

87. "Life-cycle costing takes into account all cost incurred in a product like life-cycle with exception of sunk costs incurred on research and development"

• TRUE

• FALSE

88. "Life-cycle costing ensures a profit is generated over the life of the product"

• TRUE

• FALSE

89. "Products should be discontinued if there is a target cost gap"

• TRUE

• FALSE

90. "A target cost gap is the difference between the target cost for a product and its projected cost"

• TRUE

• FALSE

91. "A risk with target costing is that cost reductions may affect the perceived value of the product"

• TRUE

• FALSE

92. "Cost may be reduced in target costing by removing product features that do not add value"

• TRUE

• FLASE

93. "The high cost of (for ex) research, design and marketing in the early stages in a product's life-cycle necessitate a high initial selling price"

• TRUE

• FALSE

94. "In MFCA, output costs are allocated between positive and negative product costs”

• TRUE

• FALSE