14 Which of the following statement is true? A. A profit center is responsible for generating revenue, but it is not responsible for controlling costs. B. A balanced scorecard contains both customer and internal business process performance measures because improvements in internal business process should result in improvements in customer satisfaction. C. An increase in operating assets will result in an increase in return on investment (ROI), assuming other factors remain the same. D. All other things equal, a division's residual income is not affected by an increase in minimum required E. A segment of a business responsible for both revenues and expenses is called a cost center. retum