For Decisions That Affect Controlling Costs,consider the Following Decision Focus

Essay

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