Final answer:
The false statement is that a standard cost is more accurate than a budgeted cost; while standard costs and budgeted costs have different purposes, neither is inherently more accurate than the other as accuracy is context-dependent.
Step-by-step explanation:
The statement among the options that is false is: 1) A standard cost is more accurate than a budgeted cost. The concept of standard cost and budgeted cost involve different purposes and uses within a business setting. A standard cost is a predetermined estimate of what each unit should cost to produce, while a budgeted cost is the total cost anticipated for a certain number of units in a budget period. It is not necessarily true to say one is more accurate than the other as their accuracy relies on different parameters and situations.
Statement 2) is true as a standard is indeed a unit amount - it specifies how much input should be cost on a unit basis. Statement 3) is mostly true because standards and budgets are conceptually similar as they both involve planning and establishing benchmarks, although they can differ in their application. Statement 4) can be true in the context that the standard cost per unit can be equivalent to the budgeted cost per unit, although they are calculated for different purposes.