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 whose manager is judged on the ability to generate revenues in excess of the department's costs.
(b) Costs that are incurred for the joint benefit of more than one department.
(c) A factor that causes the cost of an activity to go up and down.
(d) A center whose manager is responsible for using the center's assets to generate income for the center.
(e) Provides information that management can use to evaluate the performance of a department's managers.
(f) Compares actual and budgeted costs and expenses under the control of a manager.
(g) A department whose manager is judged on the ability to control costs by keeping them within a satisfactory range.
(h) Departmental sales in excess of its direct costs and expenses.
__________ (1) Investment center
__________ (2) Performance report
__________ (3) Cost center
__________ (4) Departmental contribution to overhead
__________ (5) Cost driver
__________ (6) Profit center
__________ (7) Indirect expenses
__________ (8) Responsibility accounting system