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| Segmented statements, prepared in a responsibility accounting reporting format, can be useful in performance evaluation and in operational decision making. An outline of a segmented income statement prepared in responsibility accounting format and segmented by product line is presented below. A. Can be influenced by a single segment manager over a short-term time period. B. Are incurred by each of the individual segments in the conduct of normal business. C. Are due to the production of finished goods. D. Are incurred at one level for the benefit of two or more segments. |