When Management Is Using Performance Reports to Evaluate the Economic

Multiple Choice

When management is using performance reports to evaluate the economic performance of a business unit, which of the following costs should be considered?

A) Any costs that are attributable to the business unit
B) Costs that are both attributable to the business unit AND are controllable by the business unit manager
C) Common costs and any costs that are attributable to the business unit
D) Only costs controllable by the business unit manager