(Terminology) Match the following lettered terms on the left with the appropriate numbered description on the right.

a. Centralized organization

1. Situation in which buying division charged a price that differs from that credited to the selling division

b. Cost center

2. Structure in which most decisions are made by segment managers

c. Decentralized organization

3. Situations in which decisions are made that are sometimes not in the best interest of whole firm

d. Dual pricing arrangement

4. Segment whose manager is responsible primarily for costs

e. Goal congruence

5. Segment whose manager is responsible primarily for revenues, expenses, and assets

f. Investment center

6. Segment whose manager is responsible for both revenues and expenses

g. Profit center

7. Segment whose manager is primarily responsible for revenues

h. Revenue center

8. Structure in which most decisions are made by top management

i. Suboptimization

9. An internal exchange price

j. Transfer price

10. Situation in which mutual support exists among goals of individual managers and the organization