All of the following are associated with reporting controllable costs except:

A) At lower levels,management have fewer controllable costs.
B) Responsibility and control broaden for higher-level managers.
C) Lower-level managers are responsible for detailed costs and so receive detailed reports.
D) Uncontrollable costs are allocated equally.
E) Higher-level managers receive summarized reports for focusing on broader issues.

Controllable Costs

Expenses that can be directly controlled or influenced by a manager or decision-maker in the short term.

Lower Levels

May refer to the lower tiers or ranks within an organizational hierarchy or levels of inventory or data below a certain threshold.

Summarized Reports

Summarized reports are condensed versions of financial or operational data, designed to provide stakeholders with an overview of a company's performance or activities.