A company produces four reports in its responsibility reporting system, one for each level of management: department managers, plant managers, division managers, and the company vice president (listed in order of responsibility). Which statement is correct concerning the content of the respective reports?

A) The vice president sees a summary of controllable costs for each department manager.

B) The plant managers see a summary of controllable costs for each division manager.

C) The department manager sees controllable costs of his or her respective department.

D) The department managers see a summary of controllable costs for each division manager.