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The difference between segment manager performance and segment performance is noncontrollable fixed costs that are traceable. Unallocated fixed costs are not used in either measure.
The difference between segment manager performance and segment performance is noncontrollable fixed costs that are traceable. These are fixed costs that are controlled by others.
The difference between segment manager performance and segment performance is noncontrollable fixed costs that are traceable. Direct fixed costs controlled by the segment manager are included in both measures.
The difference between segment manager performance and segment performance is noncontrollable fixed costs that are traceable. Direct variable costs of production are included in both measures.