Costs that can be significantly influenced by a particular manager are:

A) product costs.
B) period costs.
C) controllable costs.
D) administrative costs.

Controllable Costs

Expenses that a manager or business unit has the authority to influence or change in the short term.

Product Costs

Costs that are directly associated with the manufacturing of goods including materials, labor, and overhead.

Administrative Costs

Expenses related to the management and general operations of a business, including salaries of senior executives, legal and accounting services.