Robert Motoz is the manager of Division B of a large manufacturing company. Division B purchases all of its direct materials from Division A at a negotiated transfer price. Division B manufactures a product and sells this product on the market. Robert Motoz makes all production efficiency decisions for the division, including replacing and upgrading manufacturing equipment. This represents which of the following types of responsibility 

centre?

a. Cost centre

b. Revenue centre

c. Profit centre

d. Investment centre

e. Discretionary centre