One behavioral factor that must be considered when responsibilities are assigned to managers is: ____________

Managers should never be evaluated on the comparison of actual revenues and actual costs to standard revenues and standard costs.

Managers with responsibility for direct material costs should compute efficiency variances based on materials purchased rather than materials used.

Managers in decentralized organizations should be held responsible for the costs, revenues, and assets in all departments in the organization, whether they directly control those departments or not.

Managers should be held responsible for only those cost, revenues, or assets over which they have substantial control.

Managers should not be allowed to influence the plans and standards for those activities over which they have substantial control.