Final answer:
A controllable cost is one that can be influenced by a responsibility center manager. The correct answer is B) influenced. Managers have the authority to manage such costs like part-time employee salaries.
Step-by-step explanation:
A controllable cost is any cost that can be influenced by a responsibility center manager within a certain period of time. The correct answer to the question is B) influenced. Controllable costs refer to those expenses which a manager has the authority to manage and alter based on the operations of their individual department or responsibility center. An example of a controllable cost could be the salaries of part-time employees, which can be managed by hiring more or fewer workers depending on the needs of the department.