For each of the following, select its best description.
1. Cost center
2. Profit center
3. Responsibility accounting system
4. Operating department
5. Indirect expenses
6. Controllable costs

a. Incurs costs without directly yielding revenues.
b. Evaluates unit managers only on activities they can control.
c. Performs an organization’s main functions, like manufacturing and selling.
d. Costs incurred for the joint benefit of more than one department.
e. Costs that a manager has the ability to affect.
f. Incurs costs and also generates revenues.