Question 6 (a) A responsibility center is a part or subunit of a company in which the manager has some degree of authority and responsibility. The company's detailed organization chart is a logical source for identifying responsibility centers. The most common responsibility centers are the numerous departments within a company. Discuss how the choice of the type of responsibility center (cost, revenue, profit, or investment) affects behaviour of the management accountant. Provide relevant examples. (10 marks) (b) A responsibility accounting budget is a report designed to track the controllable costs and revenues of a manager as well as chart their efficiency and effectiveness. In other words, a responsibility budget is a budget that companies make for the expenses and revenues that are controlled by a specific manager. Since not all costs can be controlled by managers, it makes sense to make a budget specifically charting the expenses that managers can control. Describe the additional considerations that arise when budgeting in multinational companies? Provide relevant examples. (10 marks) [Total: 20 marks]