Regarding Controllable Costs,which of the Following Statements Is Incorrect

Multiple Choice

Regarding controllable costs,which of the following statements is incorrect?

A) The production manager cannot make the decision to replace older equipment.
B) All costs are ultimately controllable at the upper levels of management.
C) The production manager is not responsible for avoiding waste of direct materials.
D) The production manager cannot control all of the costs in his or her department.