2. Match the appropriate definition a through h with the following terms: 1. A department whose manager is judged on the ability to control costs by keeping them within a satisfactory range Investment center 2. Departmental sales in excess of its direct costs and expenses Performance report 3. Costs that are incurred for the joint benefit of more than one department Cost center 4. A center whose manager is responsible for using the center's assets to generate income for the Departmental center contribution to overhead 5. Provides information that management can use to evaluate the performance of a department's managers Cost driver 6. A factor that causes the cost of an activity to go up and down Profit center 7. Compares actual and budgeted costs and expenses under the control of a manager Indirect expenses 8. A department whose manager is judged on the ability to generate revenues in excess of the department's costs Responsibility accounting system