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QUESTION 14 Cost Control tools such as Budget Variance reports must be reviewed by managers asigned specific areas of the budget ie. Manufacturing Overhead Expenses by the manufacturing manager, so they can O A. Ask the sales manager to get more sales O B. can look at areas where high variances are occuring and implement corrective measures OC. Create a story to explain high variance activities O D. delegate the analysis to an office clerk QUESTION 15 When recording a sales transaction for a merchandising business O A. record the cost of the goods sold in a journal entry OB. debit merchandise inventory account OC 'you would debit cash account or accounts receivable account D.you would credit accounts payable