Which of the Following Is Not a True Statement

Which of the following is not a true statement?

A) Relative to purchases in most other commercial contexts, there tends to be a short time span between order placement, production and sale of many items in a restaurant kitchen.
B) A high proportion of a hotel's costs do not vary in line with sales levels.
C) Relative to most other industries, activities conducted in the hotel industry are not labour intensive.
D) Achieving standardised approaches to reporting is more of a concern in financial accounting than in management accounting.
E) Management accounting is less standardised than financial accounting.