What type of costs do managers typically have control over?

Managers typically have control over controllable costs that they can manage directly, making this the correct choice. Controllable costs are those costs that managers can influence through their decisions and actions. These may include costs related to materials, labor, and certain overhead expenses. By actively managing these costs, managers can impact the overall budget and profitability of their departments or organizations.

Controllable costs contrast with other types of costs, such as fixed and variable costs, which may include predetermined elements but are not always within the manager's direct influence. While managers can often influence variable costs through operational decisions, fixed costs remain constant over a period and do not change with production levels, often limiting managerial control. Indirect costs are typically associated with overall operations and are usually allocated across multiple departments, making them harder for an individual manager to control effectively. Thus, focusing on controllable costs provides managers with direct actionable items to optimize financial performance.