Controllable fixed costs: (Choose one correct answer) Option A Are those costs influenced by the profit center manager over a year. Option B Are those costs influenced by the profit center manager for less than a year. Option C Include variable fixed costs. Question 2 Question 2 0 Points Question 2 The replacement of controllable costs with non-controllable costs by a department is: (Choose one correct answer) Option A Cost shifting. Option B Managerial myopia Option C Budget slack. Option D Cost control