1) A manager is responsible only for costs in a: A. profit center B. investment center C. volume center D. cost center 2) In a cost center, the manager has responsibility and authority for making decisions that affect: B. assets A. revenues C. both costs and revenuesD. costs 3) A responsibility center in which the department manager has responsibility for and authority over costs and revenue is called a A. profit center B. investment center C. volume center D. cost center 4) Which of the following expenses incurred by the sporting goods department of a department store is a direct expense? A) Depreciation expense -office equipment B) Insurance on inventory of sporting goods C) Uncollectible accoumts expense D) Office salaries