Match the Appropriate Definition (A)through (H)with the Following Terms

Match the appropriate definition (a)through (h)with the following terms:
(a) A department or unit that incurs costs without directly generating revenues.
(b) A center in which a manager is responsible for using the center's assets to generate income for the center.
(c) Costs that are incurred for the joint benefit of more than one department and cannot be readily traced to only one department.
(d) Costs readily traced to a specific department because they are incurred for the sole benefit of that department.
(e) Costs incurred to produce two or more products at the same time.
(f) Costs that a manager can strongly influence or control.
(g) A department that incurs costs and generates revenues.
(h) Assigns managers the responsibility for costs and expenses under their control.
__________ (1) Direct expenses
__________ (2) Responsibility accounting system
__________ (3) Profit center
__________ (4) Controllable costs
__________ (5) Indirect expenses
__________ (6) Cost center
__________ (7) Joint cost
__________ (8) Investment center