13. A responsibility center that incurs costs without directly generating revenues is called an) A profit center B. operating center C. investment center D. cost center 14. A responsibility center that generates revenues and incurs costs and is called (n) A. profit center B. operating center C. investment center D. cost center 15. A responsibility center that generates revenues and incurs costs and is also responsible for the investments made in operating assets is called a(n) A. profit center B. operating center C. investment center D. cost center 16. A department's responsibility accounting performance report A. shows actual and budgeted costs under a manager's control and the resulting over or under budget amounts B. is a common way to report profit center performance C. calculates operating income or loss by deducting both direct expenses and allocated shares of indirect expenses D. calculates departmental contribution to overhead by deducting direct expenses from gross profit