| The following statements relate to responsibility centres:(i) Return on capital employed is a suitable measure of performance in both profit and investment centres.
 (ii) Cost centres are found in manufacturing organisations but not in service organisations.
 (iii) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation.
 Which of the statements, if any, is true?
 A   (i) only
 B   (ii) only
 C   (iii) only
 D   None of them
 D |