A. In a responsibility accounting system, managers are responsible for the costs that they control. Costs over which a manager has significant influence are costs that they control.
B. In a responsibility accounting system, managers are responsible for the costs that they control, whether they are product or period costs.
C. In a responsibility accounting system, managers are responsible for the costs that they control, whether they are fixed or variable.
D. In a responsibility accounting system, managers are responsible for the costs that they control, whether they are incremental costs or not.
