Match the Appropriate Definition a Through H with the Following

Match the appropriate definition a through h with the following terms:
(a) A department whose manager is judged on the ability to generate revenues in excess of the department's costs.
(b) A department or unit that generates revenues and incurs costs, in which the manager is also responsible for investments made in operating assets.
(c) Set up to control costs and evaluate managers' performances by assigning costs to the managers responsible for controlling them.
(d) Compares actual and budgeted costs and expenses under the control of a manager.
(e) A department whose manager is judged on the ability to control costs by keeping them within a satisfactory range.
(f) A measure of departmental sales less direct expenses.
(1) Investment center
(2) Performance report
________ (3) Cost center
________ (4) Departmental contribution to overhead
________ (5) Profit center
________ (6) Responsibility accounting system