( TCO 10 ) In general , an unfavorable material variance arises from Points Received : 4 of 4 10 . Question : ( TCO 10 ) The type of center that has responsibility for generating revenue as well as controlling costs is a ( n ) Points Received : 4 of 4 11 . Question : ( TCO 10 ) Responsibility accounting holds managers responsible for Points Received : 4 of 4 12 . Question : ( TCO 10 ) Which ratio measures the rate earned on total capital provided by the owners ? Points Received : 4 of 4 Page : 1 . Question : ( TCO 1 ) Distinguish managerial accounting from financial accounting . Include a brief discussion of the differences in the types of information provided to users as well as the differences of the users of the accounting information . Points Received : 20 of 20 2 . Question : ( TCO 6 ) Booth Financial Services , LLC has two revenue producing departments , Financial Planning and Business Consulting . The accounting department is trying to determine the best method to allocate $ 1,000,000 of common costs ( secretarial staff , reception personnel , etc ), either by salary or number of employees . Information on the revenue departments are as follows : Department Employees Salaries