please answer both photos

QUESTION 25 Which of these statements is NOT true about responsibility reporting: O A Revenue center responsibility reports show all costs incurred by the department. OB. Responsibility accounting can help managers to find the causes of variances OC. Cost center responsibility reports typically focus on flexible budget variances OD. Management by exception identifies significant differences between actual and budgeted amounts. QUESTION 26 Which of these items is most likely to appear on the responsibility report for a manufacturing production supervisor? O A. Advertising costs O B.Factory rent OC. Depreciation OD. Direct labor costs Which of these statements is NOT true about evaluating investment centers: . Investment center managers are responsible for generating profits and making the best use of the investment center's assets OB. Firms evaluate investment centers using the same measures as cost centers, OC. To evaluate an investment center's financial performance, performance measures should include both the division's operating income and its assets OD Operating income alone does not indicate how efficiently a segment is using its assets