Solution:Both statement are true. Explanation :
1. The first statement emphasizes that software testing should be considered a significant effort and should be planed from the earliest stages of software development. This is a valid point as early planning for testing ensures that potential issues can be identified and resolved early on, which can save time and resources in the long run.
2. The second statement states that cost of software testing is a crucial factor in determining the overall software development costs. This is also true because testing involves various activities such as designing test cases executing tests, debugging, and fixing defects, all of which require resources and effort.
In conclusion, both statement are valid and emphasize the importance of software testing in the software development process.