1. Segment margin is sales less variable expenses less traceable fixed expenses. a) True b) False 2. If a cost must be arbitrarily allocated in order to be assigned to a particular segment, then that cost should be considered a common cost a) True b) False 3. When computing the break even for a segment, the calculations include the company's common fixed expenses. a) True b) False 4. The basic idea underlying responsibility accounting is that a manager should be held responsible for those items and only those items that the manager can actually control to a significant extent. a) True b) False