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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Definitions:

Computer Fraud and Abuse Act

A U.S. law that prohibits accessing a computer without authorization or in excess of authorization.

Interstate Commerce

Economic activity or trade that crosses state lines within the United States, regulated by federal laws.

First Amendment

An amendment to the U.S. Constitution that prohibits the government from making laws infringing on the freedom of speech, religion, press, assembly, and petition.

Criminal Prosecution

The process by which a legal entity, typically the government, charges an individual with a crime and seeks to prove their guilt in a court of law.