Continental Can Company Ltd (CCCL) manufactures recyclable soft drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production engineering staff and the management accountant:

Direct material	$3.12
	Quantity	4 kg
	Price	$0.78 per kg

Direct labour	$4.025
	Quantity	0.25 hour
	Rate	$16.10 per hour

Actual costs incurred in the production of 50,000 units were as follows:

Direct material	$170,100 for 210,000 kg
Direct labour	$210,600 for 13,000 hours

All materials were purchased during this time period

If CCCL were to appoint a marketing manager, which one of the following statements with regard to measuring the marketing manager's performance would be correct?

A.

Product defects are a valid and controllable measure

B.

Sales growth is a valid but unreliable measure

C.

Product defects are a non-controllable measure

D.

Sales growth is a clear and fully controllable measure