Answer (B) is correct . Control is the process of making certain that plans are achieving the desired objectives. A controllable cost is one that is influenced by a specific responsible manager at a given level of production within a given time span. For example, fixed costs are often not controllable in the short run.
Answer (A) is incorrect because Many overhead costs are also controllable.
Answer (C) is incorrect because Controllable costs need not be discretionary. Discretionary costs are characterized by uncertainty about the relationship between input and the value of the related output; they may or may not be controllable.
Answer (D) is incorrect because Controllable costs are those over which a manager has control; the manager may be informed or know about costs that (s)he cannot directly regulate or influence.
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