1.The correct answer is ： C
A cost which can be influenced by its budget holder.
Controllable costs are items of expenditure which can be directly influenced by a given manager within a given time span.
2.The correct answers are ：C and D
Customer account and Cheque received and processed
It would be appropriate to use the cost per customer account and the cost per cheque received and processed for control purposes.
Stationery costs and the telephone bill are expenses of the department, therefore they are not suitable cost units.
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