For each of the following, select its best description.

A$.$ Incurs costs without directly yielding revenues.

B$.$ Evaluates unit managers only on activities they can control.

C$.$ Performs an organization's main functions, like manufacturing and selling.

D$.$ Costs incurred for the joint benefit of more than one department.

E$.$ Costs that a manager has the ability to affect.

F$.$ Incurs costs and also generates revenues.

$\backslash$table$[[1.$ Cost center,$],[2.$ Profit center,$],[3.$ Responsibility accounting system,$],[4.$ Operating department,$],[5.$ Indirect expenses,$],[6.$ Controllable costs,$]]$