The charge given to x on the base at all costs, it is limited to lower administrative costs should be taken into account on the basis of the x specific costs attributable to controllable .
The charge for a given X, on the basis of all expenses are administrative restrictions reduce the expense, so it should be up on the base idea X comes only expenses that are Controllable .
The set of values, and thought X on the base cost, all will have restrictions on the administration costs, so you should bring up X thought on the base cost is only part of Controllable