Some fixed costs are controllable by the different managers so they should be included in the responsibility report. See the correct answer for a complete explanation.
There are some fixed costs that will also be controllable and therefore should also be included on the responsibility report.
Not only is the control of a cost relevant in responsibility accounting, but in some cases the responsibility for the cost being incurred may also be relevant to the allocation of costs for the responsibility report. For example, if a manager makes a decision that causes additional costs to be incurred in a different department, those additional costs should be 'allocated' to the manager who caused them to be incurred, even if that manager is unable to control the costs themselves. Therefore, costs are not controlled at any specific management level but by individual managers' actions.
The identification of who is responsible for the costs being incurred and the control over the costs themselves is critical to the effectiveness of a responsibility accounting system. This can be done through the proper delegation of responsibility and authority.
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