In each blank next to the following terms, place the identifying letter of its best description.

1. Indirect expenses A. Costs not within a manager’s control or influence.

2. Controllable costs B. Costs that can be readily traced to a department.

3. Direct expenses C. Costs that a manager has the ability to affect.

4. Uncontrollable costs D. Costs incurred for the joint benefit of more than one department.