A. In accordance with responsibility accounting, a manager should be held responsible only for those factors which he or she can control. The assembly line manager will have control over the materials used and therefore those costs should be included in the performance report of the assembly line manager.

B. In accordance with responsibility accounting, a manager should be held responsible only for those factors which he or she can control. The assembly line manager will have control over repairs and maintenance and therefore those costs should be included in the performance report of the assembly line manager.

C. In accordance with responsibility accounting, a manager should be held responsible only for those factors which he or she can control. Costs of fixed assets and depreciation methods and policies are not under the control of an assembly line manager, because those things are decided at a higher level. Therefore, equipment depreciation expense would not normally be included in a performance report for the assembly line manager under responsibility accounting.

D. In accordance with responsibility accounting, a manager should be held responsible only for those factors which he or she can control. The assembly line manager will have input into determining the salaries of supervisors under him or her. Therefore, supervisory salaries are controllable by the manager, so they should be included in the assembly line manager's performance report.