Which of the following variances is a hospital manager most likely to be held accountable for?

Negotiated transfer pricing is not always used because of each of the following reasons except that

a) negotiations often lead to different pricing strategies from division to division. b) opportunity cost is sometimes not determinable. c) market price information is sometimes not easily obtainable. d) a lack of trust between the negotiating divisions may lead to a breakdown in the negotiations.

The units-of-production method allocates a varying amount of depreciation each year based on an asset's usage

Indicate whether the statement is true or false