Which of the following statement is false? Select one: a. Potential savings may be defined as the difference between actual cost and standard cost. b. In most restaurants, standard cost percent and actual cost percent are the same. c. On the menu pre-cost and abstract form, the food cost percent shown for each individual menu item listed is a standard cost percent, not the actual food cost percent. d. A menu pre-cost and abstract incorporates a forecast of portion sales, and cannot be prepared without such a forecast.