12) In a segment income statement prepared using the contribution margin format, the key measure that is used to evaluate managers of the segments is, 6.66 Points O unallocated costs O contribution by segments O contribution margin O contribution controllable by segment managers 13) A quality cost report details the various costs of maintaining and selling quality products to customers and includes which of the following four categories? 6.66 Points O elevation, degradation, normalization, and interpretation recision, terision, provision, and sedition promotion, detention, suspension, and retention O prevention, appraisal, internal failure, and external failure 14) The classic balanced scorecard's key performance indicators include 6.76 Points O financial employee growth and learning O external processes O A, B, and C OA and B 15) Service and nonprofit organizations have more difficulty in implementing management control systems than do manufacturing firms because 6.66 Points O their outputs are more difficult to measure O they have no goals O they are concerned with the satisfaction of their customers O their managers are less sophisticated and do not understand the purpose and use of management control systems Saved