142.Match the following terms with the appropriate definitions.
1. A department that generates revenues and incurs costs.
2. A department or unit that incurs costs without directly generating revenues.
3. A department or unit that generates revenues and incurs costs, in which the manager is also responsible for investments made in operating assets.
4. Costs readily traced to a specific department because they are incurred for the sole benefit of that department.
5. Costs incurred to produce or purchase two or more products at the same time.
7. Costs that are incurred for the joint benefit of more than one department and cannot be readily traced to only one department.
143.Match the following terms with the appropriate definitions.
1. A department whose manager is judged on the ability to generate revenues in excess of the department's costs.
2. A department whose manager is judged on the ability to control costs by keeping them within a satisfactory range.
3. A measure of departmental sales less direct expenses.
4. A department or unit that generates revenues and incurs costs, in which the manager is also responsible for investments made in operating assets.
5. Set up to control costs and evaluate managers' performances by assigning costs to the managers responsible for controlling them.
6. Compares actual and budgeted costs and expenses under the control of a manager.