_______ are costs that can be influenced or regulated by the manager or head responsible for it.
A
Uncontrollable costs
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B
Opportunity costs
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C
Controllable costs
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D
Sunk costs
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Solution
The correct option is C Controllable costs Controllable Costs are the costs that can be influenced by the manager or head responsible for it. It is a cost that the management at its discretion increase or decrease. These are raw material cost, labour cost and some amount of fixed costs also.