The least likely option to be considered a managerial accounting report is:
b. statement of stockholders' equity
Explanation:
1. Managerial accounting reports are primarily used by internal users, such as managers, to make decisions within an organization.
2. The statement of stockholders' equity is a financial statement that shows changes in the equity section of the balance sheet over a specific period, and it is more commonly associated with financial accounting rather than managerial accounting.
3. Options a, c, and d are more aligned with managerial accounting reports as they involve information related to manufacturing costs, potential efficiencies and savings, and total manufacturing costs incurred, which are crucial for managerial decision-making in a business setting.
Therefore, the statement of stockholders' equity is least likely to be considered a managerial accounting report out of the options provided.
