1. The variable cost percentage can be calculated by dividing the variable cost per unit by the sales revenue per unit, and multiplying by 100. True or false? 2. Long-run pricing is also known as tactical pricing. True or false? 3. The $1 per 1,000 dollars method of establishing room rates means that if the forecast annual sales revenue from the average room per year is 40,000 dollars , average room rate should be 40 dollars . True or false?