of the proposals by using a(n) a. consumer price index b. price-level index c. present value index d. average rate of return index Which of the following is not one of the common types of responsibility centers? a. investment center b. revenue center c. cost center d. profit center A responsibility center in which the department manager has responsibility for and authority over costs and revenues is called a(n) a. investment center b. volume center c. profit center d. cost center For higher levels of management, responsibility accounting reports a. are more summarized than for lower levels of management b. are more detailed than for lower levels of management c. are rarely provided or reviewed d. contain about the same level of detail as reports for lower levels of management