The cost of inspection decreases with the amount of inspection. * True False If design capacity is 60 units, effective capacity is 30 units, and actual output is 20 units, then efficiency is 67.66%. True False A company purchased a new machine that costs $20,000. Each unit produced has a selling price of $20.00. Actual cost per unit is $5.00. If the new machine has design and effective capacities of 7,000 and 4,000 units per year, respectively, and its expect to produce 5.000 units each year, utilization of this machine would be 71.43%. O True O False