When Management Is Using Performance Reports to Evaluate the Performance

Multiple Choice

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

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