The following are independent situations.

1. LonnMark, Inc., operates a satellite plant that produces components for many of the company's products. The plant is operated by a plant manager, who coordinates scheduling and material acquisition with the company's home office. The plant manager also is directly responsible for a labor force consisting of 350 employees. This manager controls overhead but may not add any equipment without home office approval.

2. A nationally known soft drink company acquires a coal mining company. The decision to acquire the mining operation is strategic and is based on anticipated growth in the industry. The mining operation is run by a local management group independent of soft drink management.

3. Black and Runyan, Inc., of Chicago, owns a grain elevator and storage facility in rural Iowa. The grain facility is run by Dave Bailey. Dave and 22 other grain facility operators report to the senior vice president of operations, located in Chicago. Dave has day-today control in running the Iowa facility and routinely buys and sells grain.
4. Sandra Falls is the California senior account representative for a national copier manufacturer. Sandra has overall responsibility for the 12 showrooms located in the state. Each showroom employs approximately six sales representatives. Sandra's representatives sell copiers, but maintenance on the copiers is provided by certified subcontractors who are coordinated through the national headquarters.
Categorize each of the organizations listed in italics as either a cost center, profit center, revenue center, or investment center. Briefly justify your answers.