In each blank next to the following terms, place the identifying letter of its best description.

$1.\_\_\_\_\_1.$ Cost center

$2.\_\_\_\_\_2.$ Profit center

$3.\_\_\_\_\_3.$ Responsibility accounting system

$4.\_\_\_\_\_4.$ Service department

$5.\_\_\_\_\_5.$ Indirect expenses

$6.\_\_\_\_\_6.$ Controllable costs

A$.$ Incurs costs without directly yielding revenues.

B$.$ Provides information used to evaluate the performance of a department.

C$.$ Does not directly manufacture products but contributes to profitability of the entire company.

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.