Top management notices a variation from budget and an investigation of the difference reveals that the department manager could not be expected to have controlled the variation. Which of the following statements is applicable?

a. Department managers should be held accountable for all variances from budgets for their departments.

b. Department managers should only be held accountable for controllable variances for their departments.

c. Department managers should be credited for favorable variances even if they are beyond their control.

d. Departmentmanagers'performancesshouldnotbeevaluatedbasedonactual results to budgeted results