Answer:
The correct answer is letter "A": Managers should be held responsible for only actual revenues and actual costs and not for standard revenues or standard costs.
Explanation:
Standard revenues and costs in a company are those calculated after several years of operations. It measures an approximate of how much profits the organization could earn and how much is needed to keep the operations going. Managers should only be evaluated on the actual profits and costs incurred in the firm since only with them they have control.