QUESTION 18 Which of the following is not one of the common types of responsibility centers? O A. Cost Center B. Profit Center O C. Investment Center D. Revenue Center QUESTION 19 Most manufacturing plants are considered cost centers because the have control over O A. sales and costs B.fixed assets and costs. C. costs only D.fixed assets and sales. QUESTION 20 Which of the following expenses incurred by a department store is an indirect expense? A. Insurance on merchandise inventory B. Sales salaries C. Depreciation on store equipment D. Salary of vice-president of finance