Question 1
Traceable fixed costs are the responsibility of
◦ managers who control them.
◦ investment center managers only.
◦ all centers within a company.
◦ top management only.
Question 2
Common fixed costs are most likely the responsibility of
◦ top management only.
◦ investment center managers only.
◦ cost center managers only.
◦ managers who have no control of them.