Controllable Costs, as Used in a Responsibility Accounting System, Consist

Multiple Choice

Controllable costs, as used in a responsibility accounting system, consist of:

A) only fixed costs.
B) only direct materials and direct labor.
C) those costs that a manager can influence in the time period under review.
D) those costs about which a manager has some knowledge.
E) those costs that are influenced by parties external to the organization.