Controllable-Cost Concepts; Fillin Blanks Assume the same organization chart as shown in Exhibit 1-2. For each item listed, indicate by “Yes” or “No”

whether it would be classified as a product cost, variable cost, and controllable cost. If you are in doubt about whether an item has strictly variable or strictly fixed cost behavior, decide on the basis of whether the total cost will fluctuate substantially over a wide range of volume.

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