Which of the following is not to be reckoned as part of controllable turnover quizlet?

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Easy-to-Use Software operates stores within five regions. Regional managers are held accountable for marketing, advertising, and sales decisions, and all costs incurred within their region. In addition, regional managers decide whether new stores will open, where the stores will be located, and whether the stores will lease or purchase the facilities. Store managers, in contrast, are accountable for marketing, advertising, and sales decisions, and costs incurred within their stores. Ideally, on the basis of this information, what type of responsibility center should the software company use to evaluate its regions and stores?

Regions

Stores
A.
Profit center
Profit center
B.
Profit center
Cost center
C.
Profit center
Revenue center
D.
Investment center
Profit center
E.
Investment center
Cost center

Leisure Time owns six hotels in Hawaii, collectively known as the Hawaiian Division. The various hotels, including the Surf & Sun, have operating departments (such as Maintenance, Housekeeping, and Food and Beverage) that are evaluated as either cost centers or profit centers. The Food and Beverage Department, for example, is a profit center, with activities divided into three segments: Banquets and Catering, Restaurants, and Kitchen. If Leisure Time uses a performance-reporting system that is based on responsibility accounting, which of the following disclosures is likely to occur?
A. The detailed operating costs of the Surf & Sun's Kitchen Department will appear on the Hawaiian Division's performance report.
B. The Food and Beverage Department's profit will appear on Kitchen's performance report.
C. The profit of the Surf & Sun hotel will appear on the Hawaiian Division's performance report.
D. The Food and Beverage profit at the Surf & Sun will appear on Leisure Time's performance report.
E. The profit of the Surf & Sun hotel will appear on Food and Beverage's performance report.

Sands Corporation operates two stores: J and K. The following information relates to store J:

Sales revenue
$1,300,000
Variable operating expenses
600,000
Fixed expenses:

Traceable to J and controllable by J
275,000
Traceable to J and controllable by others
80,000

J's segment contribution margin is:
A. $345,000.
B. $425,000.
C. $620,000.
D. $700,000.
E. $745,000.

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