1. Kellogg's evaluates cost center performance: Production Center (Costs $4,500,000), Packaging Center (Costs $2,800,000), Distribution Center (Costs $1,700,000).
   • Requirements:
     • Prepare cost reports for each center.
     • Analyze the efficiency of each center.
     • Recommend actions to improve cost center performance.
     • Discuss the role of responsibility accounting in managing cost centers.