Organizations use a variety of performance measures to evaluate managers. Central to the idea of responsibility accounting is that performance measures are reflective of activities under a manager’s influence and control. Organizations often identify different levels of responsibility and refer to these levels as segments. The following performance measures and reports are used to evaluate managers of various segments:
a. Return on investment
b. Cost budgets
c. Labor usage variance
d. Sales budget
e. Segment margin
f. Sales volume variance
g. Residual income
h. Overall flexible budget variance
i. Sales price variance

Required
For each performance measure and report listed above, indicate which segment (cost center, revenue center, profit center, investment center) they would most likely be used to evaluate.