Distinguishing between controllable and noncontrollable costs on a performance report may result in: a decrease in goal congruent behavior by managers. an increase in the effectiveness of a cost management system. an increase in feelings of blame by managers. an increase in the effectiveness of a cost management system and an increase in the quality of performance information. an increase in the quality of performance information.

Which of the following statements are false regarding activity-based costing? non-manufacturing costs are important to include when calculating the cost of each product. costs are allocated based on a pre-determined overhead rate. transitioning from traditional costing methods to activity-based costing can be complicated and costly. activity-based costing follows the same basic calculation methods as traditional costing approaches. none of the above