A major difference between committed and discretionary fixed costs is that
a. incurring committed fixed costs is less risky than using discretionary costs.
b. managers are usually responsible for committed fixed costs but not for discretionary fixed costs.
c. incurring discretionary fixed costs rather than committed fixed costs gives a company more flexibility in controlling costs.
d. companies are using more discretionary fixed costs because labor is easier to "remove" than technology.
C
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