Chapter 12, Problem 3EB

Identify the type of responsibility center (revenue center, cost center, profit center, or investment center) for each of the following situations.

A. the legal department for Avon Manufacturing

B. the Macy’s store in Mansfield, Ohio

C. the food and beverage division of the Best Western

D. the marketing department of the Hershey Company

E. the Walmart #5030 on Central Avenue in Toledo, Ohio

F. Apple’s Braeburn Capital Inc., where most of Apple’s billions of dollars are invested

G. Zappo’s department store

H. the men’s clothing department in the Walmart #5030 in Toledo, Ohio