------------ costs are not within the manager’s control or influence.

Which of the following statements is true of ABC systems? A) ABC systems are time-driven cost systems. B) ABC systems classify some direct costs as indirect costs and some indirect costs as direct costs. C) ABC systems provide valuable information to managers beyond accurate product costs. D) ABC systems assume all costs are variable costs.

A controllable cost is any cost that can be A. segregated B. influenced C. controlled D. excluded by a responsibility center manager for a period of time.

Classify the following fixed costs as normally being either committed or discretionary:f. Management development and training.