In a responsibility accounting system: A. Managers are responsible for their departments' controllable costs. B. Each accounting report contains all items allocated to a responsibility center. C. Organized and clear lines of authority and responsibility are only incidental. D. All managers at a given level have equal authority and responsibility. E. Outputs of the departments are not part of the evaluation process. Decentralization refers to the delegation of decision-making authority to O A. top management OB. superiors. board of directors. OD. subordinates