Match the Following Costs with Their Descriptions

Multiple Choice

Match the following costs with their descriptions.
I. Controllable expenses A. Carefully predetermined costs
II. Standard costs B. Costs which are eliminated if a department is closed
III. Avoidable costs C. Expenses that cannot be directly traced to a cost object
IV. Indirect expenses D. Expenses which can be influenced by a manager

A) I:C, II:A, III:D, IV:B
B) I:D, II:A, III:B, IV:CC