Which of the following costs would be least likely to appear on a responsibility accounting report for the supervisor of an assembly line in a large manufacturing situation?
A)Direct labor
B)Supervisor's salary
C)Materials
D)Repairs and maintenance

Question

Quizplus · Accepted Answer

The supervisor's salary is a fixed cost that is not directly related to the production activities of the assembly line. Responsibility accounting focuses on controllable costs, and the supervisor's salary is typically considered an overhead or administrative expense, not directly controllable by the assembly line supervisor.

Which of the Following Costs Would Be Least Likely to Appear