In a responsibility accounting system, managerial performance should be evaluated on the basis of those factors controllable or capable of being significantly influenced by the manager. In a...

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Extracted text: In a responsibility accounting system, managerial performance should be evaluated on the basis of those factors controllable or capable of being significantly influenced by the manager. In a manufacturing firm, which of the following items is least likely to appear in a performance report from a manager of one of the firm's production departments? * O depreciation of the administrative building O direct labor O direct materials O repairs and maintenance