Practice Question 26 X Responsibility reports for cost centers use flexible budget data, not static budget data. Responsibility reports for cost centers X O include both controllable and noncontrollable costs. use static budget data. o include only controllable costs. distinguish between fixed and variable costs. LINK TO TEXT Practice Question 02 Which one of the following is not part of the budgetary control process? Managers must use responsibility accounting. O The differences between actual and budget amounts must be examined. O Corrective action must be taken by management. Managers must modify future plans. LINK TO TEXT