Organisations use a variety of performance measures to evaluate managers. Central to the idea of responsibility accounting is that performance measures are reflective f activities under a manager's influence and control. Organisations often identify different levels of responsibility and refer to these levels as segments. The following performance measures and reports are used to evaluate managers of various segments: To Do: For each performance measure and report listed below, indicate which segment (cost centre, revenue centre, profit centre, investment centre) they would most likely be used to evaluate a) Return on investment b) Cost budgets c) Labour usage variance d) Sales Budget e) Segment margin f) Sales volume variance g) Residual income h) Overall flexible budget variance i) Sales price variance