Match the items below by entering the appropriate code letter in the space provided. A Direct fixed costs The review of budget reports by top management directed entirely or primarily to differences between actual results and planned objectives.B Controllable costs EA part of management accounting that involves accumulating and reporting c. revenues and costs on the basis of the individual manager who has the authority to make the day-to-day decisions about the items. Budgetary control D Profit center The preparation of reports for each level of responsibility shown in the company's organization chart F E Responsibility accounting F Flexible budget TIA projection of budget data at one level of activity Return on Investment Management by exception Indirect fixed costs Y Costs that a manager has the authority to incur within a given period of H time. The use of budgets to control operations. T A projection of budget data for various levels of activity 7 A responsibility center that incurs costs, generates revenues, and has J Static budget K Responsibility reporting system L Investment center control over the investment funds available for use. Costs that relate specifically to a responsibility center and are incurred for the sole benefit of the center A responsibility center that incurs costs and also generates revenues Costs vhich are incurred for the beneftof more than one proft center tment center computed by dividing controllable margin in dollars) by average operating assets