Answer (D) is correct . Responsibility accounting holds managers responsible only for factors under their control. The depreciation of equipment will probably not appear on the performance report of an assembly-line manager because the manager usually has no control over the investment in the equipment.
Answer (A) is incorrect because The manager of an assembly line is likely to be responsible for the salaries of supervisors, which is to some degree controllable by the manager.
Answer (B) is incorrect because The manager of an assembly line is likely to be responsible for the materials, which is to some degree controllable by the manager.
Answer (C) is incorrect because The manager of an assembly line is likely to be responsible for the repairs and maintenance, which is to some degree controllable by the manager.
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