Sed 7 Soe A8 A performance measurement technique that allows managers to focus their attention on maximiring an amount of eamings above a minimum required ROl is known Multple Cholce opemization the DuPont model residual income transfer pricing When comparing a controllable cost and a noncontrollable cost, the key difference is Multple Choice the significant dollar amount of the cost the recuming nature of the cost the short term ability to influence the cost by the manager whether the cost is fhxed or variable