Question

*14) A primary consideration in assigning a cost to a responsibility center is ________.*

A) whether the cost is fixed or variable
B) whether the cost is direct or indirect
C) who can best control the change in that cost
D) where in the organizational structure the cost was incurred
Objective 6.5

Answer 1

A primary consideration in assigning a cost to a responsibility center is who can best control the change in that cost.

Step-by-step explanation:

A primary consideration in assigning a cost to a responsibility center is who can best control the change in that cost. When assigning a cost to a responsibility center, it is important to consider which individual or department has the ability to influence or manage that cost. This ensures that the cost is allocated to the responsible party.