10) The difference between a profit center and a cost center is A, a cost center incurs costs, but does not directly generate revenues. 8. a cost center incurs no costs but does generate revenues. C. a cost center is responsible for effectively using center assets D. There is no difference; cost center and profit center are synonymous 11). Costs that the manager has the power to determine or at least strongly influence are called A. Uncontrollable costs. B. Controllable costs. Joint costs. Direct costs. . Indirect costs 2). Within an organizational structure, the person most likely to be evaluated in terms of controllable osts would be: .A payroll clerk A cost center manager. A production line worker. A maintenance worker. All of the individuals would be evaluated in terms of controllable costs. Gurbram Inc. estimates its direct materials will cost $3 per pound for 300,000 units ($900,0 total direct materials costs). Gurbram's standard direct materials cost and budgeted dire materials cost are as follows: Standard $3 per unit $3 per unit $900,000 per year Budgeted $900,000 per year $3 per unit $3 per unit a. b. c. d $900,000 per year$900,000 per year 14) Dranox Co. makes a unit that requires 5.2 pounds of material. The waste and spoila allowances are respectively .6 and 2 pounds. The purchase price is $4 per pound; a discount is offered by the supplier. Per pound freight and receiving and handling costs $0.20 and $0.17 respectively. The direct materials standard price per pound is a. $4.15 b. $4.00. c $4.29