Banglor Manufacturing Corporation uses a responsibility accounting system in its operations. Which one of the following items is least likely to appear in a performance report for a manager of one of Banglor's assembly lines? (CMA adapted)
A) Direct labor.
B) Materials.
C) Repairs and maintenance.
D) Depreciation on the manufacturing facility.

Question

Quizplus · Accepted Answer

Depreciation on the manufacturing facility is a fixed cost and not directly controllable by the assembly line manager, making it least likely to appear in their performance report.

Banglor Manufacturing Corporation Uses a Responsibility Accounting System in Its