Match the appropriate definition with the following terms:

(a) A department or unit that incurs costs without generating revenues. (b) A department or unit that generates revenues and incurs costs, and whose manager is responsible for investments made in its operating assets. (c) Costs that are incurred for the joint benefit of more than one department and cannot be readily traced to only one department. (d) Costs readily traced to a department because they are incurred for that departments sole benefit. (e) Costs incurred to produce or purchase two or more products at the same time. (f) Costs that a manager can determine or influence. (g) A department that generates revenues and incurs costs.

___ (1) Direct expenses ___ (2) Profit center ___ (3) Controllable costs ___ (4) Indirect expenses ___ (5) Cost center ___ (6) Joint cost ___ (7) Investment center