Which of the following cost behaviors is most useful to managers for making decisions that will affect profitability? a. Costs of manufacturing products b. Hiring a new manager c. Replacing carpeting in the lobby d. Competitors' market share

Understanding the costs of manufacturing products is crucial for managers to determine pricing strategies, assess profit margins, and make informed production decisions. By analyzing fixed and variable costs, managers can identify how changes in production volume will impact profitability and ensure that resources are allocated efficiently. On the other hand, hiring a new manager involves evaluating not only the salary and benefits but also the potential impact of that manager's decisions on the company's bottom line. Effective leadership can innovate operations, increase productivity, and ultimately influence the overall profitability of the organization.