Which of the Following Is Not a True Statement

Multiple Choice

Which of the following is not a true statement?

A) All costs are controllable at some level within a company.
B) Responsibility accounting applies to both profit and not-for-profit entities.
C) Fewer costs are controllable as one moves up to each higher level of managerial responsibility.
D) The term segment is sometimes used to identify areas of responsibility in decentralized operations.