Match the Following Costs with Their Descriptions

Match the following costs with their descriptions.
I. Controllable expenses A. Carefully predetermined costs
II. Standard costs B. Costs which are eliminated if a department is closed
III. Avoidable costs C. Expenses that cannot be directly traced to a cost object
IV. Indirect expenses D. Expenses which can be influenced by a manager

A) I:C, II:A, III:D, IV:B
B) I:D, II:A, III:B, IV:CC