The Total Traceable Costs of the Account Billing Activity Centre

Multiple Choice

The total traceable costs of the account billing activity centre is $245,000. Cost behaviour analysis indicates that fixed costs are $75,000. Activity analysis indicates that the cost driver for account billing activity is the number of lines printed, and the total lines printed is 2,500,000.
-Who is best able to explain the reasons for flexible-budget variances?

A) The company president
B) A salesperson
C) A manufacturing department foreperson
D) A machine operator