In responsibility accounting, a center's performance is measured by those costs which are controllable. controllable costs are best described as includingB. only those costs that the manager can influence in the current periodRockford Manufacturing corporation uses a responsibility accounting system in its operations. which of the following items is LEAST likely to appear in a performance report for a manager of one of Rockford's assembly lines?D. Depreciation on the manufacturing facilityResponsibility accounting defines an operating center that is responsible for revenue and costs as aA. Profit centerWhen comparing performance report information for top management with that of lower level managementD. Lower level management reports are likely to contain more quantitative data and lessfinancial dataThe least complex segment or area of responsibility for which costs are allocated is aD. Cost CenterWhich of the following will NOT occur in an organization that gives managers throughout the organization maximum freedom to make decisions?