Managed Capacity Costs Differ from Committed Capacity Costs in That

Multiple Choice

Managed capacity costs differ from committed capacity costs in that:

A) Managed costs are found only in homogeneous and never in heterogeneous cost pools.
B) Managed costs are always strictly variable while committed costs are strictly fixed.
C) Managed costs will be avoided when the cost pool performs no work while committed costs will continue.
D) Managed costs are always traceable while committed costs will have to be assigned via some method of estimation.