Which of the following is correct regarding responsibility centers? OOOOO Product line, geographic, and customer base are all considered categories of responsibility centers. Controllable costs, as used in a responsibility accounting system, consists only of variable costs. Budget performance reports should only be used to evaluate the performance of cost centers. If a manager is held responsible for generating revenue and controlling costs, the division is considered both a cost and a profit center. Responsibility centers are primarily used by companies with decentralized operations