11th: Indicate whether each of the following responsibility centers would be considered a revenue center (R), cost center (C), profit center (P), or investment center (I). Painting department of an automobile manufacturing firm Automobile division of an automobile manufacturing firm Store #158 of a national chain of supermarkets Custodial service of a department store Produce department of a grocery store X-ray service of a hospital 12th: z Company uses a Standard Costing System. Last month it purchased 10,000 pounds of raw materials at $5.25 per pound. Last month it used 8,000 pounds of raw materials to make 4,500 units of good output. The standard cost for a good unit is 2 pounds of raw materials at $4.75 per pound. Z Company follows the practice of calculating the material price variance at the time the materials are purchased. Calculate the two materials variances for Z Company last month, label them with the appropriate titles, and indicate if the variances are favorable or unfavorable