For Decisions That Affect Controlling Costs, Consider the Following Decision

Essay

For decisions that affect controlling costs, consider the following decision focuses. State the appropriate costing method and the reason for your answer.
$$\begin{array} { | l | c | c | } \hline \begin{array} { c } \text { Decision } \\\text { Focus }\end{array} & \begin{array} { c } \text { Appropriate Costing } \\\text { Method }\end{array} & \text { Reason } \\\hline \begin{array} { l } \text { Upper } \\\text { management }\end{array} & & \\\hline \text { Lower } \\ \text { management }\\\hline \end{array}$$