Cost center responsibility reports typically focus on the flexible budget variance

Key IT Products has decided to retain its computer design, human resources, and marketing departments at its corporate office. But to cut costs and increase speed, it outsources many other functions such as production in Canada, accounting in a neighboring city, warehousing and distribution across town. Many components are manufactured overseas. This is an example of a matrix structure.

a. True b. False

Unit cost per service is calculated by dividing total costs by the total number of services provided

Indicate whether the statement is true or false