All of the Following Are Associated with Reporting Controllable Costs

All of the following are associated with reporting controllable costs except:

A) At lower levels,management have fewer controllable costs.
B) Responsibility and control broaden for higher-level managers.
C) Lower-level managers are responsible for detailed costs and so receive detailed reports.
D) Uncontrollable costs are allocated equally.
E) Higher-level managers receive summarized reports for focusing on broader issues.