The following statements relate to performance measurement. Select all of the statements below that are true. If an entity reports good performance as a whole, conducting a divisional performance analysis is not necessary. There are many different ways to allocate common costs to divisions in an entity. If a manager is responsible for a cost centre, he or she is also accountable for generating sufficient income to cover the costs. When a decision is made to close an unprofitable division of an entity, divisional incomes and expenses related specifically to that division are usually eliminated from future analyses. Common costs include costs that are commonly incurred by most entities such as advertising, cleaning and administration