Is each of the following most likely a cost center, a revenue center, a profit center, or an investment center?

a. Purchasing Department of Milliken, a textile manufacturer

b. Quality Control Department of Mayfield Dairies

c. European subsidiary of Coca-Cola

d. Payroll Department of the University of Illinois

e. Lighting Department in a Sears store

f. Children's nursery in a church or synagogue 

g. Personnel Department of E"Trade, the online broker 

h. igourmet.com, an e-tailer of gourmet cheeses 

i. Service Department of an automobile dealership 

j. Customer Service Department of Procter \& Gamble Co.

k. Proposed new office of Deutsche Bank 1. Southwest region of Pizza Inns, Inc.

m. Delta Air Lines, Inc.

n. Order-Taking Department at Lands' End mail-order company 

o. Editorial Department of The Wall Street Journal 

p. A Ford Motor Company production plant 

q. Police Department of Boston 

r. Century 21 Real Estate Co.

s. A small pet grooming business 

t. Northeast sales territory for Boise-Cascade 

u. Different product lines of Broyhill, a furniture manufacturer 

v. McDonald's restaurants under the supervision of a regional manager 

w. Job superintendents of a home builder