Which of the following is correct regarding responsibility centers?

A.

Controllable costs, as used in a responsibility accounting system, only consists of variable costs.

B.

If a manager is held responsible for generating revenue, controlling costs, and efficiently investing assets, then his division is considered a profit center and an investment center.

C.

Common fixed costs should be allocated to a segment and used to evaluate the segments performance.

D.

Cost centers, profit centers, and investment centers are all considered responsibility centers.

E.

Responsibility centers are primarily utilized in companies with centralized operations.