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may have some degree of control?
A. Overhead rates.
B. Direct labor hours.
C. Direct labor dollars
D. None of the other alternatives apply
E. Procurement costs.
B - Direct labor hours is most appropriate option & thanks for the invite.
Thanks for invit
Option B
.he can manage the work process and make sure of minimizing the wasted time
Generally the direct (variable costs) is a controllable costs, So i think it is the procurement costs because it's the direct material costs it is the super variable costs.
In my opinion
B. Direct labor hours.
Option (B) Direct labor hours.
he has control over A, B & C
A: he can control and squeeze the overhead cost by eliminating the unnecessary cost items
B: he can manage the work process and make sure of minimizing the wasted time
C: by choosing the required talents to finish the task
but he procurements, he didn't has control over the price