12) The A) ninene betwecs a prolit ceter and an investment center is s nesponsible for investments made in operating assets. cender incurs costs, but does not directly generate revenues D) There i E an inve ndince, investment center and profit center are synonymous n lnvestmest center provides services to profit centers e investment center incurs no costs but does generate revenucs 13) Aa expense that is benefit is an readily traced to a departmest because it is incurred for that department's sole E) Direct expense. 14) A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $9,000 indicates that Dept. Y had a direct expense of $1,000 for deliveries and Dept. Z had no direct expense. The indirect expenses are $8,000. The analysis also indicates that 40% ofregular delivery requests originate in Dept. Y and 60% originate in Dept. z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are A) $5,500, $3,500. B) $5,400: $3,600. C)$4,200: $4,800. D) $4,800; $4,200. E) $4,500; $4,500. 15) Costs t that the manager has the power to determine or at least significantly affect are called: A) Direct costs B) Indirect costs. C) Controllable costs D) Joint costs E) costs