If a business used an effective RESPONSIBILITY ACCOUNTING SYSTEM and wanted to measure the performance of a COST CENTRE unit manager, then which of the following should be included in the performance report? Select one: a. All costs attributable to that unit PLUS all costs allocated to that unit b. Only those costs for which the manager has CONTROL C. All costs incurred in that period allocated to the unit d. The business would be best to use non-financial performance measures only