Which of the following is incorrect regarding responsibility centers?

a) Budget performance reports can be used to evaluate the performance of any type of responsibility center.

b) Controllable costs, as used in a responsibility accounting system, can consist of both variable and fixed costs.

c) Cost, profit, and investment are all considered categories of responsibility centers.

d) If the manager of a division is held responsible for generating revenue and controlling costs, the division is categorized as a cost center and a profit center.

e) Responsibility centers are primarily used by companies with decentralized operations.