Statement 1: Management is held accountable primarily for operations (revenues and expenses) and only secondarily (if at all) for gains and losses. Statement 2: The Rooms Department and Food Department are commonly called service centers whereas the departments such as accounting, human resources are called profit centers. Make the correct decision on both statements. O Both statements are false. O Statement 1 is false and Statement 2 is true. Statement 1 is true and Statement 2 is false O Both statements are true