Which of the following statements is true? A. Cost centers are segments whose managers are held responsible for the capital invested in the segment. B. It is appropriate to evaluate a cost center manager based on the segment's revenue. C. One benefit of a strongly centralized organization is that top-level managers can concentrate on bigger issues. 3 such as overall strategy Even ifa segment were entirely eliminated, there would be no change in a common fixed cost. A division should be eliminated if its net operating income, after deducting both traceable and allocated fixed costs, is negative. D. E