The controllability concept states that managers should be held responsible for: A all items over which they have decision-making authority. B costs and revenues, but not investments in assets used in their division. C only items that are allocated to their divisions on a per-unit basis. D fixed compensation items, but not contingent compensation items.

Abbington company has a manufacturing facility in brooklyn that manufactures robotic equipment for the auto industry. for year 1, abbingtonabbington collected the following information from its main production line: actual quantity purchased-200 units, actual quantity used-110 units, units standard quantity-100 units, actual price paid-$8 per unit, standard price-$10 per unit. atlantic isolates price variances at the time of purchase. what is the materials price variance for year 1? 1. $400 favorable. 2. $400 unfavorable. 3. $220 favorable. 4. $220 unfavorable.