Traceable fixed costs usually cannot be eliminated even if the center is closed.
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Q10: The contribution margin approach to preparing reports
Q11: The responsibility margin is the contribution margin
Q12: A cost that is directly traceable to
Q13: If operations at a center are discontinued,all
Q14: All costs become traceable at some level
Q16: A common cost may become a traceable
Q17: Common fixed costs jointly benefit several parts
Q18: One purpose of a responsibility accounting system
Q19: An investment center is a profit center
Q20: If a business activity qualifies as a
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