Which of the following statements is/are true about the controllability of a purchasing manager's budget variances? (More than one statement can be true.)

	A.	Companies can stimulate learning and the development of contingency plans if the purchasing manager is also held accountable for events that he/she cannot perfectly control.
	B.	In a company that wants to make use of responsibility accounting the right way, the purchasing manager should exclusively be held accountable for variances that he/she can control.
	C.	If an uncontrollable event causes an unfavorable price variance, and the purchasing manager is held accountable for this by cancelling his/her bonus, the manager's motivation may suffer.
	D.	None of the other three statements is true