Internal Assessment 3: Case 3: Cost Center Practices in Germany and the United States: Impact of Country Differences on Managerial Accounting Practices Before you set yourself to attempt this internal assessment, study Unit 3 of the lecture notes. Also, download Case Study 3 from the Learning Resources for use in this assessment. Your discussions should be supported by extant literature. (a) From the Germany case study, how do you classify costs in a cost center (10 marks) (b) Explain the responsibilities of a cost center manager (15 marks)