The following statements have been made about material flow cost accounting. (1) In material flow cost accounting, waste is treated as a negative product and given a cost. (2) Material flow cost accounting should encourage management to focus on ways of achieving the same amount of finished output with less material input. Which of the above statements is/are true? A. 1 only B. 2 only C. Neither 1 nor 2 D. Both 1 and 2