In YOUR OWN WORDS, kindly answer the below questions precisely.

1. Do you agree with the following statement? "Sunk costs are easy to spot - they're simply the fixed costs associated with a decision."

2.Anyway, lets move on to a related topic. In decentralized organizations, they are likely to use responsibility accounting systems that link the lower levels of the organization with those higher up. There are essentially three types of responsibility centers. (One is a cost center.)What are these three responsibility centers? What does each kind of center have responsibility for? How are results measured in each type of center?