10. In a __________________, performance is evaluated by comparing actual and budgeted ROI based on segment margin and assets controlled by the segment:

A.

Profit center

B.

Investment center

C.

Cost center

D.

Responsibility center

11. In a(n) _______________________, performance is evaluated by comparing actual and budgeted costs:

A.

Profit center

B.

Investment center

C.

Cost center

D.

Responsibility center

12. In a(n) _______________________, performance is evaluated by comparing actual and budgeted segment margin:

A.

Profit center

B.

Investment center

C.

Cost center

D.

Responsibility center

13. A __________________ of an organization is a division, product line, sales territory, or other organizational unit:

A.

Center

B.

Department

C.

Segment

D.

Area