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A. Center A's manager is responsible for generating cash inflows and incurring costs with the goal of making money for the company. The manager has no responsibility for assets. b. Center B produces a product that is not sold to an external party but transferred to another center for processing. c. Center C's manager is responsible for the telephone order operations of a large retailer. d. Center D designs produces, and sells products to external parties. The manager makes both long terra and short-term decisions. e. Center E provides human an resource support for the other centers in the company. Prepare a flexible budget for 20,000, 22,000, and 24,000 units of output, using the information that follows. Complete die following performance report for cost center S for the month ended September 30