PLL LL LLLLLLLLLL A responsibility center in which a manager is responsible for both revenues and costs and only revenues and costs) is an) a. cost center. b. revenue center. c. profit center. d. investment center e. center not presented here. The performance measure that can be computed either as net operating income/average operating assets or margin x turnover is a. Economic value added (EVA) b. residual income. c. Margin d. return on investment (ROI). e. turnover. 20. 21. A responsibility center in which a manager is responsible for costs only a. cost center. b. revenue center. c. profit center. d. investment center e center not presented here. 22. A responsibility center in which a manager is responsible for revenues, costs and investments a. cost center. b. revenue center. c. profit center. d. investment center e center not presented here