1DA cost center is a unit of a business that incurs costs without directly generating revenues. All of the following are considered cost centers except: A) Research department at Microsoft. B) Accounting department at Warner Bros. C) Juice division at Coca Cola. D) Purchasing department at Best Buy. E) Advertising department at Hertz. 2) Expenses that are easily traced and assigned to a specific department because they are incurred for the sole benefit of that department are called: A) Indirect expenses. B) Direct expenses. C) Fixed expenses. D) Controllable expenses. E) Uncontrollable expenses. 2) 3) Using absorption costing, which of the following manufacturing costs are assigned to products? A) Fixed manufacturing overhead, direct materials, and direct labor. B) Variable manufacturing overhead, direct materials, and direct labor. C) Variable manufacturing overhead, direct materials, direct labor, and fixed manufacturing overhead. D) Direct materials and direct labor. E) Direct labor and variable manufacturing overhead. 3) 4) Walters manufactures a specialty food product that can currently be sold for $21.00 per unit and has 19,000 units on hand. Alternatively, it can be further processed at a cost of $11,000 and converted into 11,000 units of Deluxe and 5000 units of Super. The selling price of Deluxe and Super are $32.00 and $19.00, respectively. The incremental net income of processing further would be: A) $11,000. 4) B) $17,000. C) $43,000. D) $37,000. E) $48,000