The Term "Committed Costs" Refers to Costs That

The term "committed costs" refers to costs that

A) management decides to incur in the current period to enable the company to achieve objectives other than the filling of orders placed by customers.
B) are likely to respond to the amount of attention devoted to them by a specified manager.
C) are governed mainly by past decisions that established the present levels of operating and organizational capacity and that only change slowly in response to small changes in capacity.
D) fluctuate in total in response to small changes in the rate of utilization of capacity.