In a responsibility Counting system: A. Controllable costs are assigned to managers who are responsible for them. B. Each accounting report contains all items allocated to a responsibility center. C. Organized and clear lines of authority and responsibility are only incidental. D. All managers at a given level have equal authority and responsibility. E. All of the above. In a firm that manufactures clothing, the department that is responsible for actually assembling the garments could best be described as a: A. Service department. B. Operating or production department. C. Cost center. D. Department in which all of the costs incurred are direct expenses. E. Department in which all of the costs incurred are indirect expenses. A basis for allocating the cost of a resource to an activity cost pool or allocating the cost of an activity cost pool to a cost object is a(n): A. Direct factor. B. Indirect factor. C. Cost driver. D. Joint cost. E. Opportunity cost. The R0I calculation will indicate: A. The percentage of each sales dollar that is invested in assets. B. The sales dollars generated from each dollar of income. C. How effectively a company used its invested capital. D. The invested capital generated from each dollar of income. E. The overall quality of a compan/s earnings