What Is the Best Description Listed Below of a Discretionary

Multiple Choice

What is the best description listed below of a discretionary cost centre?

A) a cost centre with defined relationships between effort and employee pay
B) a cost centre that allows employees to define the centre's goals using their own discretion
C) a cost centre that does not have clearly defined relationships between effort and accomplishments
D) a cost centre that designates ten percent of its budgeted costs toward building employee morale.