Discuss the importance of Accounting based on responsibility centers. Use at least two examples of the different centers (cost center, profit center, and investment center). (10 points) Cost-volume-profit (CVP) analysis is focused on five factors that affect profits. Name four (4) of those five factors? (4 points) Within a relevant range we can assume that total costs, both variable and fixed, behave in a linear manner. Also, suppose that everything produced is sold in its entirety. Based on these assumptions: What would be the basic formula to calculate the operating income of a manufacturing company? (3 points) What would be the basic formula for the break-even point in terms of units (break-even-point)? (3 points) The elements that you must take into consideration in the formula are: units produced and sold, variable costs, fixed costs.