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A Subtotal Used in Evaluating the Performance of a Responsibility

Question 68

Multiple Choice

A subtotal used in evaluating the performance of a responsibility center manager, as distinct from the performance of the center, is:


A) Contribution margin, less traceable fixed costs.
B) Sales, less committed costs.
C) Contribution margin, plus fixed costs deferred into inventory.
D) Contribution margin, less controllable fixed costs.

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