Rockford Manufacturing Corporation uses a responsibility accounting system in its operations.Which one of the following items is least likely to appear in a performance report for a manager of one of Rockford's assembly lines? (CMA adapted)
A)direct labor
B)materials
C)repairs and maintenance
D)depreciation on the manufacturing facility
E)supervisory salaries

Question

Quizplus · Accepted Answer

Depreciation on the manufacturing facility is a fixed cost and not directly controllable by the manager of an assembly line, therefore it is least likely to appear in their performance report. Direct labor, materials, repairs and maintenance, and supervisory salaries are all costs that the manager can influence through their actions and decisions, and would therefore be more likely to appear in their performance report.

Rockford Manufacturing Corporation Uses a Responsibility Accounting System in Its