I'] Which of the following is not & characteristic of managerial accounting ?" a ) Emphasizes relevance DI] focuses on the future IIIDIE than the past [ ) provides detailed information about parts of the company, not just the company as a whole. 2\\ ] Emphasizes reliability 2 ) Which of the following is not a part of loyola's manufacturing overhead ? a) Insurance on plant and Equipment Q] depreciation on its North American corporate headquarters [ ] plant property taxes `] plant utilities 3 ) The three inventorable costs are direct materials direct labor and . a ) Direct materials used D ) manufacturing overhead [ / cost of goods sold