Which of the following is considered a failure cost?

Salespeople in the U.S. report that they work in sales primarily to:

A) be promoted to management B) avoid working traditional hours C) have greater flexibility with retirement D) make more money E) generate pension credits

The pro rata rule states that any increase in price paid for shares tendered must be offered to all shareholders, even those who have previously tendered their shares

Indicate whether the statement is true or false