What costs are included in a performance report for a cost


1. (a) What costs are included in a performance report for a cost center? (b) In the report, are variable and fixed costs identified?

2. How do direct fixed costs differ from indirect fixed costs? Are both types of fixed costs controllable?

3. Jane Nott is confused about controllable margin re- ported in an income statement for a profit center. How is this margin computed, and what is its primary purpose?

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Cost Accounting: What costs are included in a performance report for a cost
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