Which one of the following is an effective method of evaluating a cost center?

a. compare actual controllable costs with static budget data
b. compare actual controllable costs with flexible budget data
c. compare the actual profit generated with expected profit
d. compare actual total costs with flexible budget data

employees use applications that are uniformed so that they are able to look over them more quickly because the do not want to spend a long time reading through the applications so they get all the infomation that the are looking for on the application they made so the do not have to read about unnessacary infomaton. so to make it simple it them find the person that they want to hirer faster with out wasting time.

i hope this i spelt things wrong i believe but this is why

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the correct answer is b.)