Controllable costs are those that ?

A. Will be unaffected by current managerial decisions.

B. Management decides to incur in the current period to enable the company to achieve objectives other than the

filling of orders placed by customers.

C. Are likely to respond to the amount of attention devoted to them by a specified manager.

D. Are governed mainly by past decisions that established the present levels of operating and organizational capacity

and that only change slowly in response to small changes in capacity.