13) The responsibility center in which revenues and costs, but not assets, is the the manager has responsibility and authority over A) revenue center C) investment center 13) B) st center. D) profit center. 14) Which of the following is not a perspective used by the A) Short-term C) Learning and growth scorecard? 14) B) Custome D) Financial )Almond, Inc. uses a balanced scorecard. One of the measures on the scorecard is the 15) percentage of revenue from repeat sales. Which balanced scorecard perspective would this measure most likely fit into? A) Financial perspective C) Internal business perspective B) Customer perspective D) Learning and growth perspective 16) Almond, Inc. uses a balanced scorecard. One of the measures on the scorecard is the average age of raw materials inventory. Which balanced scorecard perspective would this measure most likely fit into? A) Learning and growth perspective C) Customer perspective B) Financial perspective D) Internal business perspective 17) Almond, Inc. uses a balanced scorecard. One o f the measures on the scorecard is the change in stock price. Which balanced scorecard perspective likely fit into? would this measure most A) Internal business perspective C) Learning and growth perspective B) Customer perspective D) Financial perspective 18) A is the amount that one division charges when it sells goods or services to another division within the same company A) residual income C) transfer price B) negotiated price D) related price 9) When negotiating a transfer price, the highest price the buyer will be willing to pay the , while the lowest price the seller will be willing to accept is the B) variable cost, market price D) market price; variable cost A) full cost; variable cost C) market price; full cost The transfer pricing method that uses either the variable cost or the full cost as or setting the transfer price is the: A) cost-based method. C) balanced scorecard method. B) market price method. D) negotiation