A Cost Is Considered Controllable at a Given Level of Managerial

question 97

Multiple Choice

A cost is considered controllable at a given level of managerial responsibility if

• A) the manager has the power to incur the cost within a given time period.
• B) the cost has not exceeded the budget amount in the master budget.
• C) it is a variable cost but it is uncontrollable if it is a fixed cost.
• D) it changes in magnitude in a flexible budget.

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Definitions:

Visual Search

The task of locating a specific visual target among a field of distractors.

Number of Distracters

The quantity of irrelevant stimuli or options that divert attention away from the target information or choice.

Simultaneous Tasks

The performance of multiple tasks at the same time, requiring cognitive flexibility and often leading to divided attention.

Dictation

The act of speaking aloud for someone else to write down or for a machine to record the words.