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Cost influences by responsibility center manager who is considered as

A. manager cost

B. influential cost

C. center cost

D. controllable cost

Answer: Option D

Solution (By Examveda Team)

Cost influences by responsibility center manager who is considered as controllable cost. Controllable costs are those costs that can be altered in the short term. More specifically, a cost is considered to be controllable if the decision to incur it resides with one person.

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