12.51 Responsibility accounting (LOI, LO2, LO3). Chemco International is a large firm that has operations in numerous countries and many product lines. The underly- ing manufacturing processes in the various factories have many factors in com. mon. Accordingly, Chemco has assembled a team of 25 chemical engineers and process specialists. Any division could call on this team for help with improving their process. The team would then charge the division a predetermined amount. Chemco expects the central research facility to recover its costs but not to make a profit. Required: a. Should Chemco evaluate the central research group as a cost center or a profit center? What benefits and costs do you see with this choice? b. What would be a good way to evaluate the performance of the central research group