Jacob Is a Department Manager Who Recently Instituted a New

Multiple Choice

Jacob is a department manager who recently instituted a new recognition program for his employees.He budgeted the cost of the new program at $10 per employee,but actual costs were $15 per employee.The cost associated with the recognition program would be considered which of the following kinds of cost?

A) Controllable cost
B) Opportunity cost
C) Fixed cost
D) Product cost