A primary consideration in assigning a cost to a responsibility center is . A. whether the cost is fixed or variable B. who can best control the change in that cost C. where in the organizational structure the cost was incurred D. whether the cost is direct or indirect

Imprudential, inc., has an unfunded pension liability of $572 million that must be paid in 25 years. to assess the value of the firm’s stock, financial analysts want to discount this liability back to the present. if the relevant discount rate is 6.5 percent, what is the present value of this liability? (do not round intermediate calculations and enter your answer in dollars, not millions, rounded to 2 decimal places, e.g., 1,234,567.89)