ROI and Divisional Charges. The following three charges are found on the monthly report of a division that provides financial services primarily to outside companies. Division performance is evaluated using ROI.

(a) A charge for general corporation administration at 10 percent of division revenues.

(b) A charge for the use of the corporate computer facility. The charge is determined by taking actual annual computer department costs and allocating an amount to each user based on the ratio of divisional hours used to total corporate hours used.

(c) A charge for services provided by another division. The charge is based on a competitive market price for similar services.
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Are any of these charges consistent with responsibility accounting and managerial performance evaluation? Explain.