On an income statement prepared according to the recommended USAR format, the cost of utilities is listed

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On an income statement prepared according to the recommended USAR format, the cost of utilities is listed further down the statement than is the cost of labor because

a. Managers have less control over the cost of utilities than the cost of labor.

b. Managers have more control over the cost of utilities than the cost of labor.

c. The cost of utilities is usually less than the cost of labor.

d. The cost of utilities is usually greater than the cost of labor.

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