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A cost center is a unit of a business that incurs costs without directly generating revenues. All of the following arc considered cost centers except: Accounting deportment at Warner Bros. Juice division at Coca Cola. Advertising department at Hertz. Purchasing department at Best Buy. Research department at Microsoft. A unit of a business that generates revenues and incurs costs is called a: Responsibility center. Profit center. Cost center. Performance center. Expense center The type of department that generates revenues and incurs costs, and its manager is responsible for the investments made in operating assets called a: Cost center Responsibility center Investment center Profit center Service department A challenge in calculating the total costs and expenses of a department is: Determining the gross profit ratio. Determining the amount of sales of the department. Determining the direct expenses of the department. Allocating indirect expenses Assigning direct costs to the department