Elmhurst corporation is considering changes to its responsibility accounting system. which of the following statements is/are correct for a responsibility accounting system? i. in a cost center, managers are responsible for controlling costs but not revenue. ii. the idea behind responsibility accounting is that a manager should be held responsible for those items that the manager can control to a significant extent. iii. to be effective, a good responsibility accounting system must managers to plan and to control. iv. costs that are allocated to a responsibility center are normally controllable by the responsibility center manager.