Taylor Corporation
Taylor Corporation Manufactures and Sells Baseball Bats Refer to Taylor Corporation

Taylor Corporation
Taylor Corporation manufactures and sells baseball bats.For a recent period,its production and sales objectives were each set at 20,000 units.Also,for this period the firm had estimated costs as follows:
$\begin{array}{ll}\text { V ariable prochuction costs } & \$ 3\text { per unit } \\\text {Variable selling costs } & \$ 2\text { per unit}\\\text {Committed fixed costs } & \$ 30,000 \text {per period}\\\text {Discretionary fixed costs } &\$ 40,000 \text {per period}\\\end{array}$


Refer to Taylor Corporation.Note that the budget for discretionary fixed costs is $40,000.If actual discretionary fixed costs were $50,000,could cost control have still been effective? Explain.