variable costs fixed costs Activity level humber of labor hour Activity level number of who bours) Indirect materials per unit) D TIL Indirect labore Tulados Uits per un 0009 0005 The visualization shows that all the variable costs do not seem to change with activity levels. Why do we still call it a flexible budget? B 1 T. T I !!! THE a al E * 99 11 3 O Words The company considers each product line as a cost center so everything in the visualization is part of a cost center. Assuming the company believes only the variable costs (regardless of direct or indirect) are controllable by the product manager, what is the total controllable costs when activity level is 8.000? When the product manager receives the responsibility report, they comment that the variable costs shown here are not direct costs so they are not controllable. What do you think about this comment B 1 UTT