Cost behavior is useful to managers for making decisions regarding all of the following except a. hiring a new manager. b. estimating costs. c. replacing a machine. d. predicting profits as sales and production volume change.

A) hiring a new manager.

Explanation:

Cost behavior analyzes how the costs of a business unit, department or process will be affected if one or several activities change. E.g. how much will variable costs change if we eliminate salespeople's fixed wage and only pay according to sales commissions. Or how much will our fixed costs increase if we purchase the new machinery.

Cost behavior classifies costs as:

If the new manager just replaces an old manager, then the cost will not change.

explanation: doctrine of respondeat superior is a legal doctrine that is commonly used in tort. this principle makes an employer or principal legally responsible for the wrongful acts done by an employee or agent, if such acts occur within the scope of the employment or agency.