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A. An allocation basis should be one in which the managers are able to control the incurrence of costs by their department. In an allocation basis of personnel, an individual segment manager is able to control only their own staff numbers, not the staff numbers of other segments. Therefore, this allocation of costs would not be appropriate for responsibility accounting.

B. An allocation basis should be one in which the managers are able to control the incurrence of costs by their department. An allocation based on the actual usage of the item being allocated is an appropriate method of allocation for responsibility accounting. Therefore, these variable computer costs can be included in the responsibility accounting report. The other answer choices all represent costs that segment managers are not able to control.

C. An allocation basis should be one in which the managers are able to control the incurrence of costs by their department. In an allocation basis of sales, an individual segment manager is able to control only their own sales, not the sales of other segments. Therefore, this allocation of costs would not be appropriate for responsibility accounting.

D. The equal allocation of fixed computer costs is not appropriate for responsibility accounting because the individual mangers are not able to control how much the computer department spends. This also does not relate to the usage of the computer department by each segment.