36 of 50 3 Points Which of the following is not true regarding a responsibility accounting system? OA. It is designed to measure the performance of managers in terms of controllable costs. B. It assigns responsibility for costs to the appropriate managerial level that controls those costs. C. It should not hold a manager responsible for costs over which the manager has no influence. OD. It can be applied at any level of an organization. OE. It is only relevant in manufacturing companies. Reset Selection