Responsibility accounting

Hi john sir guide me about the following plz Q#1Which of the following explains responsibility accoounting? a. a system of accounting where parts of the accounting functions are allocated to individual managers b. a system of reporting in which budgets and budgetory control are allocated to individual managers Q#2 The cost of materials for product A are as follows: Material A :$2250 Material B: $3000 Material c: $3600 Material d: $150 If the material proportions were displayed on the pie chart, how many degrees would material c will represent? a. 90 degree b. 120 degree c. 144 degree d.204 degree Plz explain me