When it comes to cost behavior, managers have very high influence on them. Explain the factors that have management's influence on cost behavior. Explain committed and discretionary fixed cost in your own sentences. (Rubric: 1 mark for each explanation, 2 x 1 = 2 marks) You are working as a manager in the company and suddenly you are appointed in the strategic management unit. Your boss asked you to develop key strategies for future growth and improving costing system. As a manager explain THREE (3) points on why accounting is essential for managers. Select the correct formula for calculating Breakeven point: O a. sales - variable cost - fixed cost = breakeven point O b. sales + variable cost - fixed cost = breakeven point OC. Sales - variable cost = breakeven point Od sales - fixed cost +variable cost = breakeven point