Personal selling is less effective but more cost-efficient than advertising

To estimate cost functions using account analysis, each account is classified as a ________ cost or ________ cost with respect to ________

A) mixed; fixed; sales volume in units B) mixed; variable: sales volume in units C) variable; fixed; a cost driver D) mixed; fixed; production in units

The cash receipts journal is a special journal

Indicate whether the statement is true or false