Match the appropriate definition with the following terms a A department or unit

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Match the appropriate definition with the following terms:
(a) A department or unit that incurs costs without directly generating revenues.
(b) A department or unit that generates revenues and incurs costs, in which the manager is also responsible for investments made in operating assets.
(c) Costs that are incurred for the joint benefit of more than one department and cannot be readily traced to only one department.
(d) Costs readily traced to a specific department because they are incurred for the sole benefit of that department.
(e) Costs incurred to produce or purchase two or more products at the same time.
(f) Costs for which a manager has the power to determine or at least significantly affect.
(g) A department that generates revenues and incurs costs.
__________ (1) Direct expenses
__________ (2) Profit center
__________ (3) Controllable costs
__________ (4) Indirect expenses
__________ (5) Cost center
__________ (6) Joint cost
__________ (7) Investment center

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