The correct answer is D. controllable cost.
A controllable cost is a cost that can be influenced by the actions of a responsibility center manager. This means that the manager has the authority to make decisions that will affect the amount of the cost. For example, the manager of a production department may have the authority to decide how many units to produce, which materials to use, and how much overtime to pay workers. These decisions will all affect the amount of production costs incurred by the department.
A manager cost is a cost that is incurred as a result of the manager’s position. This type of cost is usually not controllable by the manager, as it is determined by factors such as the manager’s salary, office space, and travel expenses.
An influential cost is a cost that can be influenced by the actions of a responsibility center manager, but the manager does not have complete control over it. This type of cost is often affected by factors outside the manager’s control, such as the price of materials or the level of demand for the company’s products or services.
A center cost is a cost that is incurred by a responsibility center. This type of cost can be either controllable or uncontrollable, depending on the level of authority that the manager has over the center.