Controllable Costs, as Used in a Responsibility Accounting System, Consist

question 23

Multiple Choice

Controllable costs, as used in a responsibility accounting system, consist of:

• A) only fixed costs.
• B) only direct materials and direct labor.
• C) those costs that a manager can influence in the time period under review.
• D) those costs about which a manager has some knowledge.
• E) those costs that are influenced by parties external to the organization.

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