U S $9.40 per hour. Standard cost is 6,000 hours at $10.00 per hour. 59. The total direct labor variance is A $8.600 unfavorable B. 58,600 favorable C. 51.100 unfavorable D. $1,100 favorable 60. The direct laborate variance is A $5,000 unfavorable B. $4,700 favorable C. $3.900 favorable D. $3,600 unfavorable Chapter 22: Performance Measurement and Responsibility Accounting _01. A responsibility center that incurs costs without directly generating revenues is called an A retail center B profit center C. investment center D. cost center 02. A responsibility center that incurs costs and generates revenues is called an A retail center B profit center C. investment center D. cost center 63. A responsibility center incurs costs and generates revenues and is responsible for effectively using center assets is called on) A retail center B profitcenter C. investment center D. cost center 64. A company has two divisions, A and B, which are operated as cost centers. The company's total costs were over budget by $12,000. Division A's costs were under budget by $1,000. The responsibility accounting performance report shows that Division B's costs are A $13,000 under budget B. $13.000 over budget C SI1.000 under budget D. $11,000 over budget 65. A company has two divisions, A and B, which are operated as profit centers. The centralized legal departe of the company (a service department) has expenses of $100,000 and provided a total of 1,000 hours of ser for the period. During the period, Division A used 400 hours of legal service, and Division B used 600 how The legal department service cost that should be allocated or charged to Division Ais A. $100,000 B. $60,000 C. $40,000 D. SO 66. The most likely allocation base for rent and utilities expense is A. square feet of floor space occupied B. sales in each department C. number of employees in each department D. dollar amounts of purchases or number of purchase orders processed 67. An investment center reports sales of $100,000; net income of $20,000; and average invested asse $200,000. The return on investment (ROI) is A. 50% B. 20% C, 10%