Managers' incentives for performance are defined as the O A. relationship between goal congruence and managerial effort OB. rewards for managerial effort and actions OC. influence of uncontrollable factors on a manager's performance O D. relationship between cost and perceived benefit Variable and fixed costs from service departments should be allocated separately to user departments True False Sanchez Company planned to produce 12,000 units. This level of activity required 20 setups at a cost of $22,000 plus $600 per setup. Actual production was 10,000 units, requiring 15 setups. Actual setup cost was $26,000. At 10,000 units, what is the flexible budget amount for total setup costs? O A $20,500 OB $7,500 C. $22.000 OD. $20,000