Which of these factors is the least controllable by the department manager and therefore not his/her main focus of attention?
A) Number of units sold
B) Selling prices
C) Mix of products sold
D) Indirect operating expenses

Question

Quizplus · Accepted Answer

Indirect operating expenses are typically not directly controlled by a department manager as they include expenses such as rent, utilities, and advertising that are often set at a higher level in the company. The manager's main focus of attention would likely be on factors such as number of units sold, selling prices, and mix of products sold that can be influenced by their decisions and actions.

Which of These Factors Is the Least Controllable by the Department