Choose the explanation that tells how the choice of the type of responsibility center$($cost$,$ revenue,$$ profit, or$$ investment$)$ affects behavior.

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Part $1$

A$.$

The type of responsibility center determines what the manager is accountable for and thereby affects the$$ manager's behavior. The choice of a responsibility center type guides the variables to be included in the budgeting exercise.

B$.$

The type of responsibility center determines the strategic plans for the organization. The organization tailors$$ it's long$-$range and$$ short$-$range plans based on the goal of each responsibility center.

C$.$

The type of responsibility center affects financial planning models. These models affect the behavior of managers who aim to achieve a high profit and increase revenues.

D$.$

None of the above.