QUESTION 2 A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $9,000 indicates that Dept. Y had a direct expense of $1,000 for deliveries and Dept. Z had no direct expense. The indirect expenses are $8,000. The analysis also indicates that 40% of regular delivery requests originate in Dept. Yand 60% originate in Dept. 2. Departmental delivery expenses for Dept. Y and Dept. 2, respectively, are: $5,400; $3,600 $4,800; $4,200. O $5,500; $3,500 $4,200; $4,800. $4,500; $4,500. QUESTION 4 A department that incurs costs without directly generating revenues is a: Service center. Profit center Performance center. Production center. Cost center. QUESTION 5 A factor that causes the cost of an activity to go up or down is a(n): Contribution factor Cost driver Direct factor Product cost. Indirect factor