List the Four Types of Responsibility Centers

Essay

List the four types of responsibility centers.For each center,state the responsibility of the manager.
$$\begin{array} { | c | c | } \hline \begin{array} { c } \text { Type of responsibility } \\\text { center }\end{array} & \text { Responsibility of the manager } \\\hline & \\\hline & \\\hline & \\\hline & \\\hline\end{array}$$