5. Which of the following is considered an advantage of decentralization? A. Decisions made by different managers all positively affect the overall profitabn of the company. B. Assets and costs are duplicated across operating divisions. C. Decentralization decision making provides excellent training for managers. D. All of the above. 7. The manager of which of the following centers has the most authority and responsibility A. Data center. C. Profit center. B. Cost center. D. Investment center. 8. The Peace Hall Division has sales of $800,000: cost of goods sold of $500,000; and operating expenses of $150,000; and invested assets of $600,000. What is the return on investment of the Peace Hall Division? A. 25%. B. 20%. C. 15%. D. None of the above. 9. Based on the data in item 8 above, assume that management has established a 12% minimum acceptable rate of return for invested assets. What is the Peace Hall Division residual income? A. $72,000. C. $228,000. B. $78,000. D. None of the above. 10. Which of following is a component of the balanced Scorecard? A. Financial performance. B. Internal processes. C. Customer service. D. All of the above