Select all that apply Identify which statements regarding costs in the service industry are correct. Multiple select question. A cost that a manager can significantly influence is a controllable cost in both a service and a manufacturing firm. The costs of services, like manufactured tangible products, can be inventoried for future sale. All costs in a service firm vary with the number of customers served. All costs in a service firm are fixed. Service firms can have direct materials. Service firms do not have overhead. All costs in the service industry are variable.