Identifying responsibility centers. Identify each responsibility center in the list below as either a service center, cost center (clinical or administrative), profit center (capitated or administrative), or investment center. Explain your choices:

a. Radiology department that must control its own costs.

b. Admitting department of a hospital.

c. HMO.

d. Stand-alone outpatient clinic that must earn a 10 percent ROI.

e. Volunteer department with no budget.

f. Development office.